GST RCM error in 3B Return

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Professional
158 Points Joined June 2014

Respected members

I need help in resolving an error made by accountant in GSTR 3B filing

Facts

  1. Supplier is a sole trader rendering banking service and is subject to Reverse Charge
  2. GSTR 1 correctly filed by ticking field "Supply attract reverse charge"
  3. GSTR 3B error was made by manually punching Integrated tax amount in table 3.1(a)
  4. on account of which they ended up paying tax 

Need help in resolving the above issue without affecting already issued invoices ( as issuing credit note will nullify earlier invoice issues and might create issue with service receiver)

Regards

Jayaram Prasad 

 

 

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On 08 October 2024 at 07:49 Report
Replies (2)
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Master in Accounts & high court Advocate
9162 Points Joined December 2011

To resolve the issue: 1. File GSTR-3B (Amendment) to correct the mistake: - Re-file GSTR-3B for the relevant month, ensuring to untick the "Supply attract reverse charge" field in GSTR-1. - In table 3.1(a), remove the manually punched Integrated tax amount. 2. Claim refund of excess tax paid: - File Form GST RFD-01A to claim a refund of the excess tax paid. - Ensure to mention the correct GSTR-3B details and the amount of excess tax paid. 3. Issue a Declaration: - Issue a declaration stating that the excess tax paid was due to an error and that the supplier is eligible for a refund. 4. Maintain records: - Keep records of the corrected GSTR-3B, refund application, and declaration. This should resolve the issue without affecting already issued invoices.

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On 08 October 2024 at 08:48
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158 Points Joined June 2014

Thank you sir

But the problem is this happened in July 24 and August 24 and there is no scope for amending GSTR 3B. 

 

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On 08 October 2024 at 11:29


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