Question

1.While filing the GSTR 3b for the month of June 2018 for Party A, data of Party B (another client) was uploaded, due to oversight. However In GSTR1 for the quarter ended 30th June 2018 , correct data was uploaded 2. Due to this mistake, wrong Igst liability for party A(instead of actual Nil ) was created which was also duly adjusted with input igst credit available with Party A 3. Now the Business of the party A is that It purchases from outside Delhi and sale in Delhi. Meaning thereby it has no igst Liability at any point of time but it always has Igst as Input 4. Incidental to this mistake, another mistake was that SGST and CGST liability were uploaded as nil whereas it had these liabilities (This again is because of the fact that data of another client i.e party B was uploaded for party A 5. Please advise as to how to correct both types of mistakes ?

Answer

Circular No. 26/26/2017 dt. 29-12-2017 vide Common error III has clarified that if inter-State supply shown as intra-State supply and return is submitted and the company had paid their wrong liability and filed their return in order to avoid late fee and penalty', then the company will have to report the interState supply in their next month‟s liability and adjust their wrongly paid intra-State liability in the subsequent months returns or claim refund of the same.

In your case as you have reported the sales correctly but liability is credited in wrong head, therefore you are required to pay liability of CGST and SGST with interest and as you are not able to adjust the credit of IGST go for refund of IGST wrongly paid. (Reply dt.18/10/2018)