A user is seeking clarification on the autopopulation of GSTR 3B Table 3.2, specifically regarding inter-state advances received from registered persons. While the advance tax is correctly paid and reflected in GSTR 1, and the adjustment appears in Table 3.1(a) of GSTR 3B, it's also incorrectly showing in Table 3.2 under 'Supplies made to Unregistered persons'. The user believes this should only appear in Table 3.1(a) as it pertains to registered entities.
17 December 2020
One of my has business model, where he received 100% advance for services to be rendered. now the same is shown in GSTR 1, as advance received and tax is paid on the same correctly as per TOS rules. The same is shown as sales and advance adjusted in month when the services is completed and invoice is raised.
Now, in auto-popluated 3B the difference of inter-state advances and advance adjusted is getting populated in table 3.2 : under "Supplies made to Unregistered persons". is this correct or there is some error?
all the advances received are from registered person.
17 December 2020
@Lekhraj sood sir Yes, for table 3.1(a), it is getting calculated correctly. However, it is also getting auto-populated in 3.2 "Supplies made to Unregistered persons". Table 3.2 is just a disclosure of amounts from 3.1(a).