Igst pai'd excess

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This query is : Resolved

Yogesh Kumar Saxena (Querist)

02 May 2019 By mistake we have shown CGST and SGST amount in IGST while filing GST return of April 19. There is no physical payment in electronic ledger. Please advise how it is to be corrected. Thanks

CA Anita Bhadra

CA Anita Bhadra (Expert)

02 May 2019 Amend in GSTR 1 in subsequent month

Step-1 : Login to GST Portal
Step-2 Open GSTR 1 , you will find that a tab named “9A – Amended B2B Invoices”
Step-3 Click on tab “9A – Amended B2B Invoices”
Step-4 Add Invoice number, The old invoice will appear, which can be amended and the saved.
your invoice will get amended once you file return .

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Yogesh Kumar Saxena

Yogesh Kumar Saxena (Querist)

02 May 2019 Thanks. Does this mean that we have to deposit CGST and SGST of April through electronics ledger within May or is there any other way as we have unutilised ITC available on GST portal due to Exports sales. Is there any interest or penalty for not depositing CGST/SGST of April. Regards

CA Anita Bhadra

CA Anita Bhadra (Expert)

02 May 2019 If you would have paid IGST in place of CGST & SGST , then the option was to pay CGST & SGST & claim for IGST ( In that case , there would have no interest )

Since , you have not paid liability of CGST & SGST for the month of April , , you need to pay along with interest @ 18% per annum

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Yogesh Kumar Saxena

Yogesh Kumar Saxena (Querist)

02 May 2019 Madam, our export are higher than domestic sales and hence no GST liability becomes due in our normal case. Do we still have to deposit CGST & SGST. Regards

CA Anita Bhadra

CA Anita Bhadra (Expert)

02 May 2019 Yes

You can claim for refund related to input for exports or IGST paid for export , as the case may be

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