Question36:
I am working as Management consultant. While filing GSTR 3B for the month of November 2017, I have wrongly mentioned Total Taxable Value = Rs 353717 and GST Rs 63670 @18%. Accordingly I have deposited GST amount Rs 63670. Actual Taxable Value is Rs 293441 and GST Rs 52820. This happened as invoice amounting to Rs 60276 plus Rs (18% GST) has been accounted in 2 month of November 2017 as well as December 2017. Thus I have deposited extra amount of Rs 10850 as mentioned inadvertently in GSTR 3 - B. However in GSTR 1 for the period September 2017 to December 2017is filled correctly as per amount shown in GST.
Please guide me how to get refund/ future adjustment of extra amount deposited by me. Can I show less amount in March 2018 or there is some other process to get refund.

Answer
GSTR-3 is a actual return which will be generated after due date for furnishing GSTR-2. As per Rule 61(6) GSTR-3 with tax liability in GSTR-3 and GSTR-3B will be matched and If tax liability in GSTR-3 is higher than what is declared in GSTR-3B, tax payer will have to modify Part B of GSTR-3 and discharge the shortfall in liability If tax liability in GSTR-3 is less than what is declared in GSTR-3B, the surplus will be credited to electronic credit ledger of the taxpayer

Further, Solution to your problem is given in para 4 of CBEC Circular No. 26/26/2018-GST dated 29.1122017 which is reproduced below;

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 along with 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.
According to the above clarification you may make adjustments during march month. (Reply dt. 17/4/2018)