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?
01 May 2019
You need to pay IGST amount thru GSTR 3 B and claim refund for CGST & SGST paid . . 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
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?
CAclubindia
