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GST R 1 And 3 B difference

RAKESH KUMAR (89 Points)

26 January 2020

R sir I have a difference in 3 B and GST R 1 due to double submission of BTo B and BTo c what I to do in GST R9

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2 Replies

Anup Agarwal (1184 Points)
Replied 26 January 2020

File Correct GSTR-9 and if liability is short paid into GSTR-3, then pay it through Form DRC-03.

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 26 January 2020

If excess output tax has been reported in GSTR 3B , & your GSTR 1 is filed correct then Nothing is to be in GSTr 9 as the Outward supply & tax in table 4 of GSTR 9 is autopopulated from GSTR 1.

If your 3B is filed correct but In GSTr 1 you have made the mistake & the same has not been rectified till 31/3/2019 then Amend the autopopulated figures in table 4 & table 9 (output tax) of GSTR 9