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Nitesh Vinchhi (Sr. Executive)     05 December 2019

GSTR 3B WRONG FILLING OF FIGURES instead of reducing sales liability increased purchase itc

My client is a service provider. In fy 17/18 regularly received advances from customer  & discharge liability of rs.12lac. When  invoice prepared at that time adjusted the gst amount Rs.12 lac paid on advances.

His accountant by mistake while filling 3B  increased  purchase ITC (RCM) instead of reducing  Sales Liability. 

 

Same error come to know in Septemeber  18 & same 12 lacs been adjusted  in period sept 18 to march 19 by reducing purchase ITC & reducing sales liability.

Actually no liability as per accounts. But wrong filling of 3b has created major issues.

While filling annual return 9 we can’t reduce sales liability & If we reverse purchase than interest will be applicable. 

 



 1 Replies

nitinjain

nitinjain (accountant)     05 December 2019

You are right & your treatment is also correct

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