Wrong GSTR3B because of IGST/SGST/CGST confusion, how to repair?

Hi,

I made a mistake when filing my GSTR3B for Aug 2020. I paid SGST+CGST rather than IGST. So, no tax evasion as such.

I file quarterly GSTR1. When trying to file GSTR1 for Sep 2020, I realized my mistake. I am yet to file GSTR1 for Sep 2020. I have filed GSTR3B for Sep 2020 (correctly). 

How should I repair my mistake?

1. I think I need to pay the Aug tax as IGST using a fresh new challan.

2. I do not want to claim any refund for SGST and CGST already paid. I will adjust that in coming months.

3. Will the system allow me to file GSTR1 with all the correct things, even though I have not paid IGST but declared IGST in GSTR1 now?

4. If I can file GSTR1 like this, at least my GSTR1 will be right. But how do I repair GSTR3B for Aug 2020?

5. If I cannot file GSTR1 like this, what should be the right sequence for me to correct my mistake?

Kindly advise.

Regards,
Ramesh

Replies (5)
Quick Summary
A user mistakenly paid SGST+CGST instead of IGST on their August 2020 GSTR3B filing. They realised the error when filing their September GSTR1 and are seeking advice on how to rectify the situation. The user wants to avoid a refund and adjust the incorrectly paid tax, while ensuring their GSTR1 is filed correctly and asking for the proper sequence to correct the GSTR3B.

Sir, pay tax in sept 3B with interest through challan
Deducut the amount then show it correctly n pay tax with interest through challan

Thank you folks. Do I need to really pay interest? I thought this is just adjustment of IGST against already paid SGST+CGST. How much % interest I should pay even if I need to pay?

Sir, 18% per annum, (1.5% per month)
18%
btw you reverse and check what you get in your liability section...

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