Vat refund adjusted in 3b

I think govt not enabled such a facility in form GSTR 3B ,
Hence we need to pay without adjustment of previous credits for July and august when ever u filed the TRAN 1 then only it will be adjustable in GST while filing GSTR 1 for September month.

Vice President of GST Network Shri Shashi Bhushan Singh conducted a webinar to clarify certain issues related to filing of GSTR-3B GST as under:

(1) Transitional Input Tax Credit of Excise, Service Tax, VAT etc. cannot be claimed in GSTR-3B. He said that "The legal provisions don’t allow claiming transitional credit through Form GSTR-3B, they have to claim through Transition Forms". (Yesterday's viewpoint was only the viewpoint of Ask GOI)

(2) He further explained that any revision in GSTR-3B must be routed through Forms GSTR-1, GSTR-2 and GSTR-3.

(3) Refund (if allowable as per section 54 of CGST Act, 2017) CANNOT be claimed under Form GSTR-3B, excess ITC can be carried forward to subsequent months for setting off liability.

(4) Where there are no inward or outward supplies during July & August, ‘Nil’ return must be filed.

(5) Composition scheme dealers shall file Form GSTR-4 in the month of October, while e-commerce operators supplying own goods & services will require to file Form GSTR-3B, but in other cases, they will deduct TCS and file Form GSTR-8 which is yet to be notified .

wht is tcs return

Thank you very much good information...

thanx sandeep jani ji

TCS return is for the collection of tcs in a particular quarter filed under section 206C and in form 27E

How to claim refund of VAT CREDIT? any form available for that?
If yes, how to go about filing the form?


Dont want to take ITC in GST.