Question

1) That in the month of November, 2017 there was a sales return (IGST) to the tune of Rs. 1,33,66,680/- involving IGST of Rs. 6,68,334/-. 2) That the impact of sales return was omitted to be shown in 3B form for the month of November, 2017 due to an inadvertent omission. However, the sales return was duly reflected in return GSTR-1 for the month of November, 2017. 3) The mistake came to the notice of the dealer while preparing reconciliation in the month of June, 2018 and the same was adjusted in the months of June, July and August 2018. 4) Total IGST output for the months of June, July and August 2018 was 3,52,880/-. Therefore after adjusting output IGST of Rs. 3,52,880/- against the IGST of Rs. 6,68,334/- against the sales return, there is a negative balance of Rs. 3,15,454/-. 5) While filling this figure of negative balance in the month of August, 2018, the form 3B does not accept this negative figure. 6) Incidentally, in the month of September, 2018 also the IGST Sales turnover of the dealer is not sufficient to consume the available balance of Rs. 3,15,454/-. As the available balance of Rs. 3,15,454/- has to be utilised till the filing of return for the month of September, 2018, It is therefore requested to kindly advise the dealer how to fill correct information in Form 3B and take the legitimate claim available to it under the law

Answer

Solution to your problem is given in para 4 of CBEC Circular No. 26/26/2018-GST dated 29.12.2017 which is reproduced below :-

Circular No. 26/26/2017-GST

4. It is clarified that as return in FORM GSTR-3B do not contain provisions for reporting of differential figures for past month(s), the said figures may be reported on net basis alongwith the values for current month itself in appropriate tables i.e. Table No. 3.1, 3.2, 4 and 5, as the case may be. It may be noted that while making adjustment in the output tax liability or input tax credit, there can be no negative entries in the FORM GSTR-3B. The amount remaining for adjustment, if any, may be adjusted in the return(s) in FORM GSTR-3B of subsequent month(s) and, in cases where such adjustment is not feasible, refund may be claimed. Where adjustments have been made in FORM GSTR-3B of multiple months, corresponding adjustments in FORM GSTR-1 should also preferably be made in the corresponding months.

Thus in your case if you are not able to adjust the full amount of sale return in the September month GSTR-3b then as per above circular for amount remaining for adjustment you can claim refund.

There are also chances that for Py 17-18 correction, time limit as per section 39 i.e due date of September, 18 return may be extended by the Govt.
Since the time limit for filling of refund claim is 2 year from the relevant date. So instead of filling refund claim wait for extension. (Reply dt.10/10/2018)