NEGATIVE LEDGER BALANCE

This query is : Open

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.