Question:-18
In GSTR-3B for the month of March-2018 (FY 2017-18), amount of a cancelled bill
of Rs. 80,000/- (Taxable @ 18 %) was inadvertently included and paid the tax
accordingly, but while filing quarterly GSTR-1 this cancelled bill was not shown
(means this bill was correctly shown as cancelled). To claim this excess of tax
paid on the cancelled bill, an amount of Rs. 80,000/- was deducted in GSTR-3B
from the sale figures of August-2018 (FY 2018-19). Now how to mention all these
transactions in Annual Return (GSTR-9) ?
Answer
Facts of the Case: Supply over stated in GSTR 3B and payment made
accordingly in GSTR 3B. GSTR 1 was correctly filed. Later excess tax paid in
prvious FY was adjusted by reducing the outward supply of next EY.
Remedy: Such correction can be made through adjusting the amount of tax
in Table no. 11, Part V of GSTR 9.