Mistake in gstr3b

As per Your query.,
You are not shown your Outward supplies value in November month GSTR 3B and also the Same way you ll payable GST on November....!
Am I right...?

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 Sir, Under GST, payment shall not be considered to be made unless the returns are filed. You have to wait till the date of filing GSTR-3B of Jan'18. Include the missed turnover and make the payment along with interest.

No.... You ll be pay Your outstanding liability any of the day. If it's today then you can calculate interest Upto today... You can add the details in January return and file with offset your liabilities... No need wait for return...

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.

No need any availability for Return Of we have any outstanding liability like Tax and Interest...
When will pay our outstanding payment then we will add the interest at the time of payment... Offset the payment in next returns...
It's also based Interest calculation is our side. system not calculated itself...