Question 57:

If we shown nil sale by mistake in march 3B and itc is declared in 3B due to excessive balance of itc our tax liability is nil. but correct turnover is declared in GSTR-1 of march my question is whether it is necessary to declare turnover in next month april 3B or it is enough we shown correct sale in gstr-1( march) of that particular period

Answer 

Please refer to our Daily Mail dated 04-05-2018. A ppt to solve day to day problems relating to filing of returns- Errors and Glitches was attached to mail. We are enclosing herewith the same.

Our reply is as follows:
If sale bill remains unreported in GSTR-3B, then the same are required to be intimated in succeeding GSTR-3B and you are required to pay tax along with interest through cash payment or by utilizing credit but interest should be paid in cash only even if it was correctly declared in GSTR-1 of that particular period as GSTR -1 is only a statement of details of outward supplies.

Circular No. 26/26/2018-GST dated 29.11.2017 clarifies the above as follows:-

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. (reply dt. 05/12/2018)