REMEDY FOR MISTAKE IN FILLING OF GSTR1

RCM 408 views 6 replies

ASHISH KUMAR

13 Points Joined January 2024

DEAR SIR,

I AM A GTA SUPPLIER AND ISSUED BILL OF SUPPLY TO RECEIPIENTS, BUT DURING THE FILLING OF GSTR 1, SOME ENTRY OF B2B MISS TO MARK AS ''ATTRACTING RCM'' WHILE SAME ENTRY SHOW IN GSTR 3B AS EXEMPTED SUPPLY, NOW DEPARTMENT RAISE DEMAND FOR THOSE INVOICES TREADTED AS SUPPLY IS UNDER FCM AND TAX HAS NOT BEEN DEPOSITED BY ASSESSEE ?

WHAT IS REMEDY FOR ISSUE ?

Replies (6)

RAJA P M

"Do the Right Thing...!!!"

128116 Points Joined January 2015

If it's FY 23-24 then You can amend the details. (but, as per Your query AO raised demand. so as assuming this is not 23-24).

So, Tax is payable as per demand...

(better to note which FY)

CA Rashmi Gandhi

Chartered Accountant

86500 Points Joined April 2011

For which year, you have made mistake

Hiranmay Roy

12 Points Joined September 2020

You may submit the CA Certificate from your recipient along with reconciliation of GSTR1 vs GSTR3B pertaining to the subject FY, showing that your recipient had discharged the tax themselves on the GTA services supplied by you. Although, the same had not been reflected in their GSTR2A as RCM

sabyasachi mukherjee

27922 Points Joined May 2017

There is a remedy for mistake. But that is not sufficient. An interm certification is desirable.

ASHISH KUMAR

13 Points Joined January 2024

F.Y. 2018-19,

BUT SIR I HAVE ISSUED BILL OF SUPPLY AND RECEIVED ONLY TAXABLE VALUE WITHOUT TAX AMOUNT, I HAVE FILLED CORRECT GSTR 3B, ONLY A MINOR MISTAKE IN GSTR 1 WOULD BE CAUSES OF DEMAND ?

CA Rashmi Gandhi

Chartered Accountant

86500 Points Joined April 2011

You must contact with the assessing officer and explain the exact situation. Also submit your sales register, recipient 3B paying tax on RCM( if possible) & lastly an affidavit to indemnity for loss if any occured.