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REMEDY FOR MISTAKE IN FILLING OF GSTR1

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ASHISH KUMAR

23 Points Posted on 29 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)

Quick Summary

A GTA supplier mistakenly failed to mark some B2B entries as 'attracting RCM' in GSTR 1, leading to a demand notice from the department. Although GSTR 3B correctly showed these as exempted supplies, the department treated them as Forward Charge Mechanism (FCM) supplies. For the financial year 2018-19, the supplier issued bills of supply without tax, receiving only the taxable value. The advice is to contact the assessing officer, explain the situation, and provide supporting documents like sales registers, recipient's GSTR 3B showing RCM payment, and an affidavit. A CA certificate from the recipient confirming tax discharge under RCM is also recommended.

RAJA P M

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

77833 Points Posted on 29 January 2024

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

44487 Points Posted on 29 January 2024

For which year, you have made mistake

Hiranmay Roy

22 Points Posted on 29 January 2024

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

Profession

19978 Points Posted on 30 January 2024

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

ASHISH KUMAR

23 Points Posted on 30 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

44487 Points Posted on 31 January 2024

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.