Live Course on Drafting of Appeal and Reply of Penalty Notice by CA Sachin Sinha. Register Now!!

About Lower Gst Paid in 3B

pramod jayram raut (Accountant) (94 Points)

26 November 2019

Sir,
Here i am by mistakely in a case month of jul -19 gst paid Rs.4484/- but actual gst is Rs.8800/- then how to rectify?

Reply
Follow
Share

5 Replies

Karan Agrawal (Accountant ) (24 Points)
Replied 26 November 2019

You are liable to pay the balancing tax in the succeeding month.

pramod jayram raut (Accountant) (94 Points)
Replied 26 November 2019

Ok but sir diffrence amount of gst add in current month Gst amt or add in taxable value and gst amt? which is corrected.

Modi Conserv (13 Points)
Replied 26 November 2019

You can pay the remaining amount of tax in the current month along with current month liability. And should rectify in GSTR1

Sneha Latha (Paid Assistant) (89 Points)
Replied 26 November 2019

The difference amount of Rs.4316/- need to be paid in succeeding month GSTR-3B if still such returns are not filed. In a case if all succeeding month 3B's are filed, include such liability in Nov'19 GSTR 3B and pay such amount along with interest. Interest would be @ 18% on Rs.4316/- multiplied by no.of delay days. No.of delay days will be from due date of filing Jul'19 3B i.e. 22nd August, 2019 to till date of filing Nov'19 return.

1 Like