Excess payment in gstr - 3b

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If you've made an excess payment in your GSTR-3B for previous financial years, you generally cannot use this to offset future liabilities. Instead, you must claim a refund for the excess tax paid, being mindful of any time limitations. Attempting to pay less tax in a subsequent GSTR-3B than your actual liability will prevent you from filing the return.

Suresh S. Tejwani

Suresh S. Tejwani (Querist)

30 December 2022 MR. A Paid Rs. 1000 excess than his liability in GSTR -3b in FY 2020-21 and also paid excess tax Rs. 1200 in GSTR -3b of FY 2021-22 and now he wants to pay less tax Rs. 2300 in FY 2022-23
can he do so?

Dipesh

Dipesh (Expert)

30 December 2022 No its not possible. You have to claim refund under the head of "Excess payment of tax", but check time bar.

Suresh S. Tejwani

Suresh S. Tejwani (Querist)

09 January 2023 What if MR. A wants to pay less tax in GSTR - 3B of FY 2022-23
What Will be consequences ?

Sonnal Khandaray

Sonnal Khandaray (Expert)

09 January 2023 If you pay less tax, it will not be possible for you to file GSTR-3B.

Suresh S. Tejwani

Suresh S. Tejwani (Querist)

09 January 2023 Suppose in FY 2022-23 Total Turnover is of 5000 Rs. , Mr A shows sales in GSTR - 1 of Rs. 2700 (5000 rs.- 2300 rs.) and also in GSTR - 3B amounting Rs. 2700.

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