Excess tax paid in gstr 3b

No need to file refund.

best way is to show same amount (excess shown earlier) less in gstr3b as compared to gstr1 of next months till September of next month.

To claim the GST Refund on Excess Tax Paid, you must file the form GST RFD-01 & attach the supporting documents with the form while submitting it. If the refund amount is more than Rs. ... Basically, you can attach, Challans, Credit Notes, Debit Notes, & receipt or copy of relevant GSTR Filings for that tax period.

Basically provisions has intended that any excess payment has to be claimed through Refund It self. In my view as there is a option and there is no revenue loss to the Government, can adjust in future returns with proper justifications.

Pl see the table given in Circular No. 26/26/2017-GST to rectify the excess/less shoen in gstr3b.

You will find the reply that it is allowed to show less/excess value/tax in next month 3B to rectify the error.

Hello  Sirs,

We have submit a bill to our client in Mar-23 and paid the GST amount 32,159.70 in Apr-23 and submit GSTR-1 & GSTR 3B accordingly and Now the same bill was rejected by client and instruct to submit a fresh bill to make the payment. In this scenario how can we adjust the amount 32,159.70 in May-23.  Please advise us in this regard.

Guruprasad Sharma