Sir I have filled 3b Sept. Month wrongly.then you told me rectify in gstr 1,2, 3. But when gstr 2,3 not filled. My rectification on going hold. What situations this time...
Sumit Kothari (200 Points)
11 November 2017Sir I have filled 3b Sept. Month wrongly.then you told me rectify in gstr 1,2, 3. But when gstr 2,3 not filled. My rectification on going hold. What situations this time...
Sumit Kothari
(200 Points)
Replied 11 November 2017
RAJA P M
("Do the Right Thing...!!!")
(127173 Points)
Replied 11 November 2017
CA Rashmi Gandhi
(Chartered Accountant)
(86225 Points)
Replied 11 November 2017
g mahesh Mundra
(Business and tax consultant)
(3293 Points)
Replied 11 November 2017
CA Naveen Chand
(Chartered Accountant)
(12729 Points)
Replied 11 November 2017
GSTR 3B IS JUST A PROVISIONAL RETURN TO PAY ADVANCE GST TAX LAIBILITY MONTHLY
THE GSTR 3 IS THE FINAL RETURN AND DON'T TRY TO MATCH GSTR 1 2 3 WITH GSTR 3B
FILE GSTR 1 (OUTWARD SUPPLIES), 2 (INWARD SUPPLIES) AND 3 AUTO POPULATED FINAL
SO TRY TO FILE GSTR 1 & 2 CORRECTLY AND THE GST TAX LAIBILITY OR REFUND AS THE CASE MAY BE DECIDED AS PER GSTR 3 (FINAL RETURN)
BEST OF LUCK !!
THANKS !!
CA Rashmi Gandhi
(Chartered Accountant)
(86225 Points)
Replied 11 November 2017
Yogendra
(Construction & Engineering)
(56 Points)
Replied 11 December 2017
Sir,
We are Contractors providing Works Contract Services to sub-divisions of a Local Authority / Municipality (let's call it ABC).
ABC is registered under GST and has a valid GST number.
Its sub-divisions (let’s call it EE) to which we actually provide such Works Contract Services are NOT registered under GST.
Balance Payments have been received from EE for works completed/executed before 01.07.2017 in the months of October-November 2017.
DVAT/Service Tax had not been paid for such works completed / executed before 01.07.2017.
We had charged GST @ 18% on balance payments of such outward supplies (i.e. Works Contract Services supplied prior to 01.07.2017) by raising invoices with GST number of ABC (as asked by EE to enable them to claim ITC) for same in months of October-November 2017.
On the basis of such invoices, payments of such GST had been made to us after deducting our 3% DVAT liability (which they have not deposited with DVAT Department nor TDS certificate issued).
We have already submitted & filed our GSTR 3B for the month of October 2017 and acknowledgement number has also been received.
Outward tax liability has been adjusted with our available ITC.
Now, ABC is saying that it had erroneously paid us GST and would now be recovering the GST from us that it had paid to us for Works Contract Services supplied prior to 01.07.2017.
And EE has clearly stated that they will not pay any GST on such Works Contract Services supplied prior to 01.07.2017.
Option to revise GSTR 3B for month of October 2017 is not available.
And we have not yet filed our GSTR 3B for the month of November 2017.
If we file GSTR 1 for October & November 2017 with invoice details issued to ABC, we will be at a huge loss since we will be paying GST on outward supplied from our own pocket and ABC will profit from same after claiming ITC of same and also recovering already paid GST from us.
How should I file GSTR 1 for the month of October 2017 as I no longer have GST received on outward supplied from ABC.
How should I file GSTR 3B for the month of November 2017 as I no longer have GST received on outward supplied from ABC.
Can we file GSTR 1 for October & November 2017 by showing outward supplies to EE (unregistered) under RCM i.e. we deposit the GST on outward supplies and also claim ITC for it?
Or is there any other solution to this problem?
Please help.
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