15 May 2022
Sir, One of my client shows their turnover correctly in GSTR-1, but while filing of GSTR-3B he had debit twice and debit the GST in the respect Credit Ledger. It has happened in lockdown period. No Govt officials are not available to guide to solve the issue. After words the client approached me then I have adjust the excess turnover in the month of March, remaining balance is adjust in April of next financial year. The client turnover is below 50 lakhs, hence there is no necessary to file Annual Return. Now the Department person asked my client how to adjust in next month, you goto file refund claim, and the pay the duty amount for the month of April with interest. Pl reply which one is correct.
15 May 2022
You should have filed GSTR-9 since mistakes were done. Annual return is last chance to disclose the correct position. Anyways you can take the advantage of the circular 26/26/2017
CAclubindia
