Hello experts ,
I am going to file my Septemebr month 2018 GSTR-3B today .
I have not taken any ITC in any month till now . while checking my GSTR 2A today , I found that my Banks has shown GST paid to them by me . I want to use this GST already paid to bank to offset my liability of tax to be paid in Sepetemeber 2018 GSTR-3B.
My GSTR 2A is showing information below.
| Month | Service Provider 1 (IGST) | Service Provider 2 (CGST +SGST) |
| Dec 2017 | Rs.10 | Rs.30+ Rs.30 |
| Jan 2018 | Rs. 60 | Rs.10+Rs.10 |
| Feb 2018 | Rs.80 | Rs.10+Rs.10 |
| March | Rs.90 | Rs.20+Rs.20 |
Total IGST : 240 /-
Total CGST = Total SGST= 70 /-
My query is -
should I enter 240 in IGST and 70 in CGST/SGST ? and file my Sept 2018 GSTR 3B as usual ? is this correct ?
CAclubindia
