NEGATIVE LEDGER BALANCE

This query is : Resolved

Ramit (Querist)
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31 May 2025 "The GST System uses ledger based approach to validate if sum total of IGST/CESS paid under Table 3.1(b) of GSTR 3Bacross all periods is equal to, or greater than, the sum total of IGST/CESS from invoices under Tables 6A/9A/6B of GSTR1 across all periods. The eligible invoices, having complete SB/Port details, are transmitted by the GST System only if such cumulative validation of IGST/CESS is successful. The GST System does not transmit an eligible invoice to ICEGATE until the aforesaid validation is successful, i.e. the sum paid as IGST/CESS paid under Table 3.1(b) is greater than or equal to IGST/CESS from invoices under Tables6A/9A/6B. The ledger shows the difference between these two which should be ZERO or positive) for invoices to be
transmitted to ICEGATE. The present IGST difference is Rs.-32140.8 and the CESS difference is Rs.0.0. You may use table 3.1(b) of subsequent GSTR-3B to fulfil this difference and the GST System shall transmit invoices upon successful validation.''
This mail comes from GST everytime after filing of GSTR-1 & GSTR-3B.
Please provide solution.

Ram Avtar Singh

Ram Avtar Singh (Expert)
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03 June 2025 What the Error Means:
You have declared export invoices (zero-rated supplies) in GSTR-1, Table 6A/6B/9A, showing IGST or CESS on exports.

But the cumulative amount of IGST/CESS reported and paid under Table 3.1(b) of GSTR-3B is less than the IGST/CESS declared in GSTR-1.

Due to this mismatch, invoices are not transmitted to ICEGATE, affecting refund processing or export compliance.

Example From Your Case:
IGST Difference: -₹32,140.8 → You have declared more IGST in GSTR-1 than what you paid in GSTR-3B.

CESS Difference: ₹0.00 → No issue with CESS.

Solution:
You need to make up the shortfall of ₹32,140.8 in Table 3.1(b) of a future GSTR-3B return, ideally in the next month. Here's what to do:

Step-by-Step:
Identify the total shortfall → ₹32,140.8 in IGST.

In your next GSTR-3B return, under:

Table 3.1(b): "Outward taxable supplies (zero-rated)", increase the IGST amount by at least ₹32,140.8.

Ensure you have sufficient tax credit/cash to offset this amount.

File the GSTR-3B return as usual.

Once submitted and payment is made, the GST system revalidates automatically and will transmit the pending invoices to ICEGATE.

Important Notes:
Don’t change your GSTR-1; just adjust GSTR-3B.

Don’t delay – ICEGATE will not process those invoices until validation is complete.

The shortfall is cumulative, so any excess payment in the past is already considered.

Maintain reconciliation records for internal audit and future GST scrutiny.

Optional: Reconciliation Check
To avoid future errors:

Reconcile your Table 6A/6B/9A of GSTR-1 and Table 3.1(b) of GSTR-3B monthly.

Tools like Excel, Tally, or accounting software can automate this.