Question 24:
One of my clients has software development services and its export business. In the Qtr. ended Dec.,2017, they exported services after furnishing Bond, without payment of IGST. Monthly GSTR-3B for this Qtr. were correctly filed.While filing GSTR1 for this quarter , in table 6A, the column was chosen ` exports without payment of tax` in respect of exports on which IGST was not paid as afore-said.While entering the tax rate column, rate of tax was chosen as 18% instead of 0% and GSTR1 was filed. What is the procedure to correct this mistake.
Answer
You can correct
the details wrongly given in table 6A by going through amendment process i.e.
through Table
9 of GSTR 1 of
the following month GSTR-1.
The s.no 9
in GSTR-1 is as follows:-
9. Amendments to taxable outward supply details furnished in
returns for earlier tax periods in Table 4, 5 and 6 [including debit notes,
credit notes, refund vouchers issued during current period and amendments
thereof]
|
Details of original document |
Revised details of document or details of original Debit/Credit Notes or refund vouchers |
Rate |
Taxable Value |
Amount |
Place of supply |
||||||||||
|
GSTIN |
Inv. No. |
Inv. Date |
GSTIN |
Invoice |
Shipping bill |
Value |
Integrated Tax |
Central Tax |
State / UT Tax |
Cess |
|||||
|
No. |
Date |
No. |
Date |
||||||||||||
|
1. |
2. |
3. |
4. |
5. |
6. |
7. |
8. |
9. |
10. |
11. |
12. |
||||
(REPLY dt. 28-02-2018)