Wrongly filed gstr3b

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Akshay Garg

Indirect tax trainee

457 Points Joined November 2013

Dear Sir
Facts : I have filed the GSTR3b for 2018 showing zero output liability and zero input credit. Whereas my credit ledger under GSTR2A is showing available credit for the month as
January-18
IGST                   CGST             SGST
48,669.00    81,913.29    81,913.29
Which I also Admit is true and is available for that I have relevant purchase register and tax invoices.

Also my liability for the month is showing zero in return but I admit my liabilty of CGST & SGST to the extent of Rupees CGST 78460 & SGST 78460.

I have filed all my GSTR3B till date and has not taken this into affect.
Yet I have to file my GSTR1 & GSTR9 for the relevant period.

Replies (2)

sujith kumar dasa

banglore

1496 Points Joined June 2012

As per provisions of law, the short output paid can shown in GSTR-9 and pay the tax through DRC-03.

However for input credit, you can't avail in GSTR-9 as the due date for availing input credit of FY 2017-18 is till Mar-19 return which is already crossed.

Akshay Jain

Tax Consultant

1024 Points Joined February 2018

now the short paid tax you have to pay through DRC-03 and for the ITC if you can supposed that this ITC you have claimed in 2018-19 beacouse you haven't mentioned anywhere that's your 2017-18 ITC so you have to claime it