bathri (audit) 17 January 2020
purchase on itc
igst amount rs 85916
cgst amount rs 25810.44
sgst amount rs 25810.44
electric credit ledger rs 37524
but final in gstr3b they want tax amount rs 52460 it's correct or not.how that client pay the tax amount.... plz any one help me the problem
Ramaraju G 18 January 2020
As per my understanding, you should first set off your IGST credit with SGST. and then use CGST Credit to pay CGST output liability, then finally you need to pay 14,936.96.
Output liability SGST output liability (82,093.48-82,039.48 IGST CREDIT) CGST output liability ((82,093.48-3822.52(igst balance credit) - CGST (37,524accumulated+25,810current period)). Balance 14,936.96 you have to pay and you have SGST balance of Rs. 25,810. In your credit ledger.