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)
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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)
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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)
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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)
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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)
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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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