we have not shown some B2CS sale of fy 2018-19 in respective year, and also forget to avail credit of itc of inward supplies of fy 2018-19,if we calculate net amount of gst payable on sales and itc credit of gst then there will be no liability of gst required to be paid in cash at any point of time.
now quety is that how to reflect this sales and itc credit in return of fy 2019-20, which will be more advisable:
1. whether to increase sale and liability of gst and also avail credit which were not taken in current gstr 3b of fy 2019-20.
or
2.To avail credit in gstr 3b of current year, then to file DRC 03 to show remaining sale of fy 2018-19.
CAclubindia
