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GSTR 3B में rong entry credit note का tax ITC में file हो गया

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PRABHAKAR LAL

187 Points Joined February 2019

sir, GSTR 3B में Credit note जो हमने isue किया उसका tax amount, ITC में ले लिया । जबकि GSTR 1 में हमने उसका credit note entry कर दिया।जिस कारण 3B और gstr 1 में amont डिफरेंस हो रहा है और itc में भी tax amount डिफरेंस हो रहा है ।
sir से नम्र निवेदन है कि इसका समाधान कैसे करें ।मैं सर्विस provider हूँ।और reg डीलर्स को invoice करता हूँ।

Replies (1)

CA Ankit Garg

MD | Genuine Filings

781 Points Joined May 2018

Hello Prabakhar,

The correct treatment was to reduce the sale amount in GSTR-3B and not taking ITC of the sales return. Now, what you have to do is that you have to rectify your mistake in current GSTR-3B (i.e. Reverse the ITC and deduct Sales) and mention this in GST Annual Return too.

Thanks