I have taken SGST and CGST ITC instead of IGST ITC in GSTR-3B in the month July 2017 and i have sufficient balance of ITC in SGST , CSGT and IGST for paying GST in each month.
My question is that how to rectify that mistake in current moth GSTR-3B ie in the Jan 2018 GSTR-3B.
11 January 2018
Thanks.. But the thing is that when we compare electronic Credit ledger (in GST protal ) with the book it shows different values. it shows as 1500 /- more in SGST , Rs. 1500 /- more CSGT and less in IGST for Rs. 3000 /- in electronic Credit ledger (in GST protal ) when we compare with the books.
11 January 2018
Thanks.. But the thing is that when we compare electronic Credit ledger (in GST protal ) with the book it shows different values. it shows as 1500 /- more in SGST , Rs. 1500 /- more CSGT and less in IGST for Rs. 3000 /- in electronic Credit ledger (in GST protal ) when we compare with the books.
11 January 2018
The GSTR 3B is only interim return no more effects of we make any mistakes and mismatches. So, don't worry about GSTR 3B.. Also the cash Ledger and Credit Ledger are reflected as per GSTR 3B...
After availability of GSTR 2 and 3 returns then the ledgers shown based on GSTR main returns...
If you feel about the mistake then You ll file same amount as reversible...
CAclubindia
