GST paid under wrong head

226 views 4 replies

Mohan Kale

399 Points Joined April 2017

A sales bill for inter-state supply (Maharashtra to Gujarat) was raised in May 2019 charging IGST. However, while reporting in monthly GSTR-1 same was shown as intra-state supply and accordingly tax was shown in CGST and SGST. Subsequently, while making payment of GST and filing GSTR-3B same mistake was followed resulting purchaser not availed of ITC. The mistake came to notice in December. My query is how do I correct this error now in terms for correct reporting in GST return as well as payment under correct head?

Thanks in advance.

Replies (4)

CMA M.Keerthi chandra

C.A FINAL STUDENT AND QUALIFIED C.M.A

563 Points Joined December 2013

Now in the subsequent 3b you can pay of the correct liability which is IGST and simultaneously apply for the refund of cgst and sgst erroneously paid.(assuming you have no ITC balance)

sathya kumar s

Accountant

199 Points Joined September 2015

wanted to know whether the issue resolved. Because same issue is faced by one of our client. IGST was paid instead of CGST and SGST and 3B Filed. Now need to know how correct this mistake. please elaborate what are the procedures to be followed. Mistake happened in the GST returns of April 2019. If possible please drop your contact number. I have some queries like if i apply for refund how much time it would take for the officer to process the refund and some more in this matter as well.

CS Advocate Abhishek Goyal

M Com FCS LLB M-AIMA

14043 Points Joined June 2009

correction can be made in subsequent GSTR-1 by showing correct IGST. in subsequent 3B you can declare the IGST liability or better still, you can pay off the same in DRC-03. which will enable you to avoid complication of subsequent 3Bs as well. regarding refund of excess paid you can apply online using RFD-01 and time frame will be as per department' satisfaction.