Question 45: 1 one sale bill was
cancelled. but by mistake it was entered in form 3B. there was tax Rs. 88000 in
the bill. it was paid in cash. we filed GSTR-1 correctly. but the paid amount
was not credited again.
2. In July 2017, one purchase bill was not entered in form 3B. tax was around Rs.
27,000. when the supplier filed its GSTR 2, it was showing on our portal. how
can i accept it ' how can i get its credit '
Answer Point wise reply of your query is as follows:-
1. You can claim refund of excess payment of tax of Rs.88000 according to
section 54(1) of CGST Act before the expiry of two year from the relevant date
2. In July month GSTR-2, you can take the credit by accepting the auto populated
invoice while filing GSTR-2.
Alternatively you can also claim in succeeding tax period summary return GSTR-3B
ITC of Rs. 27000 which you are eligible for credit. .(REPLY dt. 29/1/2018)