sir my C A filed wrong amount in ItC column. I had filed August 3B return in that wrong amount that is purchase amount was shown in IGST column. Actually there is no IGST ITC credit only CGST & IGST ITC is there.Till today that is month of April 2018 gstr 3B filed by utilising IGST for payment of tax liability on contrary my ITC such as CGST &SGST is available credit equal to wrong amount of that is IGST amount that was wrongly inserted in the month AUGUST 3B return.
what to do for settled wrong amount of IGST. can I reserve it GST3B return filing for the month of may.
Dear Sir,
option 1. We need to wait for the revise option of 3B -
Option 2: Today onwards the GST Webportal has started option called Voluntary Payment in the GST Payment option DRC-03, you can even find it in Youtube channel of GST Webinar on 12/06/2018 @ 2:30. where you can pay voluntarily for the wrong credit utilized,
Further you also can refere Rule 142 in CGST rules & also Section 73 and 74 of CGST Act .
regards,
Bhavya.P
CAclubindia
