16 December 2023
I ENTER GST ON SALE 50000/- (TAX AMT) IN JULY-17 IN GSTR-1 , BY MISTAKE I ENTER 5000/- GST ON SALE IN 3B, I MUST ADD DIFFERENCE TAX AMT 45000/- IN NEXT MONTH BUT BY MISTAKE I LESSED 45000/- IN INPUT TAX AMT, SO THERE IS NO TAX LIABILITY DIFFERENCE, NOW SALS TAX OFFICER SEND NOTICE FOR DIFF IN OUTPUT TAX 45000/- AND SAY TO DEPOSIT BY DRC03 , WHAT IS REMADY WITH US , LEAGILY I HAVE TO PAY THIS TAX ? PLEASE GUID ME.... THANK U
25 January 2024
Section 16(4) of the CGST Act, 2017 was as under- “A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier.” and return in FORM GSTR-3 was notified as the return under section 39(1) which was to be filed by 20th day of month succeeding the relevant calendar month or part thereof. However, due to technical glitches in the system, return in FORM GSTR-2 and FORM GSTR-3 were kept in abeyance. Therefore, in lieu of return in FORM GSTR-3, a shorter return in the FORM GSTR-3B was introduced as a stop gap arrangement till due date for filing of the return in FORM GSTR-3 is notified. return in FORM GSTR-3 was notified as the return under section 39(1) which was to be filed by 20th day of month succeeding the relevant calendar month or part thereof. However, due to technical glitches in the system, return in FORM GSTR-2 and FORM GSTR-3 were kept in abeyance. Therefore, in lieu of return in FORM GSTR-3, a shorter return in the FORM GSTR-3B was introduced as a stop gap arrangement till due date for filing of the return in FORM GSTR-3 is notified. where we filing any return (form 3 ) for itc avail during fy 2017-18,18-19,19-20 ? How sales tax officer is correct ? according to gst rules/act all itc should be autopopulate in form gstr-3 and if any difference in 2 , 1 gst communicate to taxpayer but all gst machenanism is failed
CAclubindia
