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REMEDY FOR MISTAKE IN FILLING OF GSTR1

RCM 971 views 6 replies

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)
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)
For which year, you have made mistake
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
There is a remedy for mistake. But that is not sufficient. An interm certification is desirable.

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 ?

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.


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