Dear Sir/M'am
I’ve filed GSTR 3B of Nov’17 on 20th Dec’17 (last date) but by mistake opted for ‘No’ when it asked that if I’ve made any outward supply. the payment box came disabled & I filed the return (thinking that it is disabled because I may have to pay tax quarterly i.e. at the end of Dec’17. now I realised the mistake and want to know how can I pay my tax liabilities for the month of Nov’17. please note that I’ve filed GSTR 3B of Dec & paid my liabilities for Dec month. Please help
Any mistakes in 3B should be rectified in subsequent months. As you had already filed 3B for Dec'17 without considering the short payment of Nov, You have to consider the same in Jan'18 3B and pay the interest @ 18% p.a.
Yes, i've not shown any outward supply in the month of Nov'17 but in reality i've done sales in that month. Can i deposit tax & interest right now by creating a challan or do i've to wait till when i'll file return GSTR 3B of Jan'18.
Dear Raja,
I am aware that my suggestion was a hardship on the taxpayer, but my reply was based on the below analysis.
In terms of section 49 of CGST Act, 2017, payment of tax shall be said to be made only when the electronic liability register has been credited with either electronic cash ledger or electronic credit ledger. It is important to note that, the electronic liability register can be credited only at the time of filing the monthly return, i.e., GSTR-3B / GSTR-3.
As per the mechanism provided, the balance in cash ledger can be claimed as a refund at any given point of time.Hence, mere deposit into the cash ledger shall not amount to the payment of tax.
Therefore, the interest should be paid from the due date, up to the date of next return.
Kindly share in case of contradicting views.
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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