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GSTR-3B

11 November 2017

A client of mine has a Purchase of Rs 200000 in 5 Bills
july_Rs. 40000+Tax @ 28%
Aug_Rs. 85000+Tax @ 28%
sept_Rs.75000+Tax @ 28%
Tax paid During Purchase at 28 Percent is Rs.56000
Total Amt of 5 Bills - 256000

During Monthly return Filling by mistake he claimed in gstr3b for the month of
July_ 20000
august_6000
sept_15000
total claimed in 3 months- 41000

Will he b entitled to get his remaining 15000 Rupees as ITC claim to set off against gst revenues from sales or he has to file a revise gstr3b quarterly in any other provisions of GST?

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21 Replies

Ravinder Singhal (Compliance) (497 Points)
Replied 11 November 2017

his input will be available in gstr-2 if seller file his gstr1 correctly

1 Like

S Naziya (12 Points)
Replied 11 November 2017

sir my name is naziya

S Naziya (12 Points)
Replied 11 November 2017

i have some queries relating to gst

S Naziya (12 Points)
Replied 11 November 2017

govt collecting tax from us in gst form is this collected tax amount is going to which funds

S Naziya (12 Points)
Replied 11 November 2017

and this amount is used for what purposes i want a clear cut descripttion on this

S Naziya (12 Points)
Replied 11 November 2017

please rply me

Ajazahmad Shah (4 Points)
Replied 11 November 2017

In Indian economy, the Government plays a crucial role by making heavy investments/expenditure on core areas like heavy Industries, Infrastructure, defence,internal security, education, proverty alleviation, employment generation, health, etc. For this purpose, the Government raises funds by leaving various taxes_ direct & indirect , other receipts and also borrows from the market.

Ravinder Singhal (Compliance) (497 Points)
Replied 11 November 2017

if seller does not show then show upload the invoice in gstr 2 and it will reflect in his gstr 1 a if he accept then you will be get credit

Shyam Tripathy (23 Points)
Replied 11 November 2017

Ravinder Sir

Thank you a lot for the above replies.
But i still have a doubt as follows:

Can the system accept purchase invoice with date of August Month if shown in gstr 2 of September month?

Actual Purchase with bill date in August month is to be shown in September month.
And sept month purchased goods were received by the purchaser in october month, thus those Inout tax were not shown in GSTR3B of sept month.

What is the remedy to avail all the Input Tax paid by the dealer at the time of purchase in this case?

Ravinder Singhal (Compliance) (497 Points)
Replied 11 November 2017

no problem, gstr 3 b is not final return
it can be revised through gstr 2 and 1
suppose you filled your 3b without some sale or purchase, you can enter it in gstr 1 (sale) and purchase in gstr 2
and after this gstr 3 is the final

Ravinder Singhal (Compliance) (497 Points)
Replied 11 November 2017

I give you example
in July I filled my one client gstr 3b nil without confirming it

then he told me he have 1 sale bill and one purchase bill

so I filled sale in gstr 1 and and purchase was auto populated in gstr 2a and I accept it in gstr 2

Ravinder Singhal (Compliance) (497 Points)
Replied 11 November 2017

one client told nil return , and next day told he has 1 sale bill. I already has been filled NIL return so, I filed it in gstr 1 and tax will be paid at the time of gstr 3
if department raise interest we will pay tax with interest or penalty

Ravinder Singhal (Compliance) (497 Points)
Replied 11 November 2017

one thing is important that if you have input so told and remind your seller to file gstr 1 correctly because gstr 1 for August will be starting soon

Shyam Tripathy (23 Points)
Replied 11 November 2017

Thank You So much Sir for your Excellent Reply.

I Would like to add one More Question..

that means GSTR3B is not final for the month of July August and September for Small Dealers?

if so, no GSTR1 and GSTR2 been filled till date for that client for the month of august and September.

now the return is accepting quarterly returns.

shall i file all purchases invoice details in GSTR2 for all 3 months i.e quarter total purchase or shall i file only GSTR2 in respect of purchases made in august and September as GSTR 2 for July was filled in due time.?