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Gst collected under rcm

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Querist : Anonymous

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Querist : Anonymous (Querist)
19 October 2018 One of our client bank had collected GST on URD exps under RCM for sept 2017. but fails to show it the same in the Sept 2017 GSTR 3B and also not made payment of the same till today i.e 19/10/2018.
Please guide what will be the consequenses for the same.

19 October 2018 Show it in Upcoming GSTR-3B and pay it along with Interest.

In Annual GST return please reflect it


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