swaroop (Student CA IPC / IPCC) (28 Points)
28 June 2018Sir,
I had Quqry regarding GST Filling.
While filing gst return for the month of april 2018, we paid CGST and SGST amounts correctly but mistakenly one purchase amount of Rs.80,000/- was written in IGST input column so that amount is credited to IGST credit. Acutually we dont have any IGST sales or Purchases. so how can i Rectify such mistake.
Please inform me any possible remedy.
Thanking you.
santhosh
(accountant)
(128 Points)
Replied 28 June 2018
Ravi SADhiyan
(Practice)
(4510 Points)
Replied 28 June 2018
| Originally posted by : swaroop | ||
 |
Sir, I had Quqry regarding GST Filling. While filing gst return for the month of april 2018, we paid CGST and SGST amounts correctly but mistakenly one purchase amount of Rs.80,000/- was written in IGST input column so that amount is credited to IGST credit. Acutually we dont have any IGST sales or Purchases. so how can i Rectify such mistake. Please inform me any possible remedy. Thanking you. |
 |
| 4. Eligible ITC | ||||
| Details | Integrated Tax | Central Tax | State/UT Tax | Cess |
| 1 | 2 | 3 | 4 | 5 |
| (A) ITC Available (Whether in full or part) | ||||
| (1) Import of goods | ₹ 10.00 | ₹ 10.00 | ||
| (2) Import of services | ₹ 0.00 | ₹ 0.00 | ||
| (3) Inward supplies liable to reverse charge (other than 1 &2 above) |
₹ 0.00 | ₹ 0.00 | ₹ 0.00 | ₹ 0.00 |
| (4) Inward supplies from ISD | ₹ 1.00 | ₹ 1.00 | ₹ 1.00 | ₹ 1.00 |
| (5) All other ITC | ₹ 0.00 | ₹ 10.00 | ₹ 10.00 | ₹ 0.00 |
| (B) ITC Reversed | ||||
| (1) As per Rule 42 & 43 of SGST/CGST rules | ₹ 0.00 | ₹ 0.00 | ₹ 0.00 | ₹ 0.00 |
| (2) Others | ₹ 0.00 | ₹ 0.00 | ₹ 0.00 | ₹ 0.00 |
| (C) Net ITC Available (A)-(B) | ₹ 11.00 | ₹ 11.00 | ₹ 11.00 | ₹ 11.00 |
| (D) Ineligible ITC | ||||
| (1) As per section 17(5) of CGST//SGST Act | ₹ 0.00 | ₹ 0.00 | ₹ 0.00 | ₹ 0.00 |
| (2) Others | ₹ 0.00 | ₹ 0.00 | ₹ 0.00 | ₹ 0.00 |
You can used other option to reduced Input of IGST in Next GSTR-3B
And If Rs. 80,000/- purchase related to Intra State than take benefit of in next GSTR-3B
Vinod Babu
(24196 Points)
Replied 28 June 2018
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