Out of state sales wrongly entered as local sales

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swamy karlapudi (Querist)
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30 April 2019 Hi sir,

Out of state sales wrongly entered as with in state sales and paid CGST and SGST on that sales. In both GSTR-1 and GSTR-3B returns this mistake happened. Entered IGST sales as SGST sales. How to correct these in current financial year 19-20. Buyer GST number correctly entered. While exporting .CSV files this mistake happened.

Please clarify how to rectify this, can we rectify this in annual return?

Thanks in advance,
SwamyKar

CA Anita Bhadra

CA Anita Bhadra (Expert)
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01 May 2019 You need to pay IGST amount thru GSTR 3 B and claim refund for CGST & SGST paid .
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There will not be any interest for delay in payment of such taxes ( Sec 77 of CGST Act )

In GSTR 1 , amendment can be done thru Table 9A of subsequent month return

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swamy karlapudi

swamy karlapudi (Querist)
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01 May 2019 Ok thank you madam, in gstr-1 buyer gst number correctly given (other state), but in tax column cgst and sgst applied. Then how buyer will tax input tax on it? How it will reflect in GSTR-2A of buyer?

CA Anita Bhadra

CA Anita Bhadra (Expert)
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01 May 2019 When you will amend GSTR1 thru table 9A in subsequent month , 2A of buyer will also get amended automatically and he can take ITC

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