In January, I had filed my tax under IGST head instead of CGST + SGST in GSTR1 and GSTR3B. Correct head was CGST + SGST. I will file refund application for that.
My doubt is, how will I rectify the mistake and pay the same amount to the correct head (CGST + SGST) in this month's return. Please help me.
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Where to pay previous wrongly filed GST major head
Replies (11)
Quick Summary
To file Form GST PMT-09, perform following steps:
- Access the https://www.gst.gov.in/ URL. ...
- Navigate to Services > Ledgers > Electronic Cash Ledger option.
- Click File GST PMT-09 For Transfer of Amount option to perform intra-head or inter-head transfer of amount.
- Electronic Cash Ledger page is displayed
But I have already utilised the balance in e cash ledger for payment of tax in January. PMT09 is only for the amount available in ledger.
Supply declared in wrong head in R1 and 3B in January. How to rectify that?
Supply declared in wrong head in R1 and 3B in January. How to rectify that?
You can correct this mistake in your annual GST return.
Dear CA Aakarsh Jain, does that mean I will apply for the refund of IGST wrongly paid, and pay the same amount in CGST SGST in Annual Return?
You neither have to pay anything nor have to apply for a refund. You need to increase the CGST and SGST and decrease the IGST with the same amount in your annual return.
Thank you.
If this month had been say, May, 2021, then can I adjust the same in May or April return?
If this month had been say, May, 2021, then can I adjust the same in May or April return?
Since this relates to previous FY you will have to pay correct tax CGST+SGST and claim refund if IGST.
Ok. Thank you.
"You neither have to pay anything nor have to apply for a refund. You need to increase the CGST and SGST and decrease the IGST with the same amount in your annual return"
This reply, you replied like this because the month of September had already passed which is the last month for rectification of previous year returns. It is correct?
"You neither have to pay anything nor have to apply for a refund. You need to increase the CGST and SGST and decrease the IGST with the same amount in your annual return"
This reply, you replied like this because the month of September had already passed which is the last month for rectification of previous year returns. It is correct?
When you will show correct position in annual return your cgst sgst liability will be more than your payment and vice versa for IGST.
That is why you will have to pay cgst sgst and claim refund of IGST.
For further queries on the matter you can mail me.
Sure. Thank you.
Laltha Zuala, you can mail be ur contact number on ajaakarshjain16 @ gmail.com I'll call you and explain.
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