OUTPUT

This query is : Resolved

Shubham (Querist)
Follow

03 October 2019 I wrongly Paid Output liability in IGST tax head instead of CGST AND SGST in GSTR-1 AND 3B, so how can I adjust that excess paid liability if I don't have IGST sale from Last 8 months ......thnx it will helpful for me if you provide notification detail in reference of your answer

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

03 October 2019 There has been a welcome change introduced pursuant to Notification 31/2019 – dated 28th June, 2019 according to which:

One such change is by insertion of Rule 87(13) is as under under:-

“(13) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for integrated tax, central tax, State tax or Union territory tax or cess in FORM GST PMT-09.”.

Shubham

Shubham (Querist)
Follow

03 October 2019 Sir we have wrongly taken output liability under the head IGST and now we want to reverse the same but we are not able to do so because we are not having any interstate sale and consequently no IGST liability in further months and 3B does not allow to enter the negative figures being reversal of output liability
So should we take the input under the head IGST in case we are not able to reverse the output liability?