One of my friend has not filed GSTR 3B return for April 23, but has filed the GSTR 1 return for the said month in time. He received a mail communication on 27th June, stating that Assessment order in form GST ASMT -13 has been issued. Further, the order states that, as per the GSTR 1 return, my friend has to pay Rs. 64,000/- ( CGST + SGST) based on the turnover submitted in the said return, ignoring the ITC to the tune of Rs. 61000/-, which is available as per the GSTR 2B.
Now, can he file GSTR 3B for that month as usual, paying the due amount after deducting the available ITC in the portal and offset the same and finally, file the return.
Does the Assessment order deprive the available ITC in 2B for the said month ? Pls. advice.
08 July 2023
ASMT-13 is best of judgment assessment by the assessing officer, it shall be deemed to have been withdrawn if return is filed within 30 days of issuance of the assessment order in ASMT-13.
CAclubindia
