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Gstr 3b - Reverse charge liability

Return 1248 views 2 replies

CMA Sravan Kumar

Accounts Manager

647 Points Joined February 2009

Dear Frnds,

I Submiitted GSTR 3B for the month of Oct 17 (not filed). Since i submitted the return after due date. I need to pay Late fees. So, i deposited Rs.1,000 into Electronic Liability ledger to pay late fees of Rs.180 and Reverse charge liability of Rs.180. Whereas, Late fees showing as "paid" in Cash but the Rever charge liability of Rs.180 is still showing as "Balance liability" under the "Payment of tax" in GSTR 3B.

Please tell me how to clear the liability of Reverse charge using Electronic Cash ledger balance.

Replies (2)

Luvish Jain

Tax Consultant

507 Points Joined November 2012

it wont be like this if u have followed below :

1. u shud have paid the late fee in "others column"

2. u shud have paid the Reverse Charge under Tax column.

Make sure this happens which i am considering has not perhaps consequently u r getting this issue.

CMA Sravan Kumar

Accounts Manager

647 Points Joined February 2009

Hi Luvish Jain,
You are correct. I paid the late fees under the tax column instead of Fees column, Later on again deposited the amount into Fees column and applied setoff adjustment. Then, GSTR 3B was filed.

Thanks for reply :)