23 April 2019
Dear Sir/Madam In March-19 month of Rs 32355/- of RCM paid in IGST instead off CGST and SGST and Wrongly Filed GSTR 3B also as per IGST paid. After GSTR 3B Filed I noticed that RCM related to Local i.e CGST and SGST.
What Will do now...I can Rectify this in Next Month GSTR 3B if Yes..Please Tell in Detailed Manner...
23 April 2019
Yes , You can rectify next month You need to pay CGST & SGST with next month 3B and claim refund for IGST ( wrongly paid ) There won't be any interest on late payment of CGST & SGST
Relevant provision in the Act :-
Section 19 of IGST Act 2017: Tax wrongfully collected and paid to Central Government or State Government (CHAPTER VIII – APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS)
(1) A registered person who has paid integrated tax on a supply considered by him to be an inter-State supply, but which is subsequently held to be an intra-State supply, shall be granted refund of the amount of integrated tax so paid in such manner and subject to such conditions as may be prescribed.
(2) A registered person who has paid central tax and State tax or Union territory tax, as the case may be, on a transaction considered by him to be an intra-State supply, but which is subsequently held to be an inter-State supply, shall not be required to pay any interest on the amount of integrated tax payable.
23 April 2019
Thanks for the Reply madam....One Doubt madam .. in march month filed GSTR 3B i was filed RCM IGST amount in Inward supplliers with reverse charge column of Rs 32355/- and same amount claimed as ITC in Other inward suppliers liable to reveres charges in Eligible ITC TAB.
Only Payment is Sufficient or any Adjustment made in April Month GSTR 3B reruns.?
And How to Refund that IGST Amount and How many Days to credit to bank account ( Approx).
CAclubindia
