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Wrongly filed gstr3b

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Akshay Garg

Indirect tax trainee

457 Points Posted on 07 September 2019

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 Posted on 07 September 2019

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 Posted on 07 September 2019

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