Question

That we had made Sale for the month of July`17 as under:- •
B2B Sale-10 Lakhs •
B2C Sale-5 Lakhs
In August`18 it was discovered that certain B2C Invoices of 3 lakhs were B2B and not B2C accordingly:- •
B2B sale for July`17 - 10 lakhs + 3 lakhs •
B2C sale for July`17- 2 lakhs
Questions:
I. What value to be inserted in August Table 10 (Amended B2C (Others))
(a) difference value i.e 3 Lakhs
(b) or with the correct value i.e (5 lakhs - 3 Lakhs) =2 lakhs
II. Owing to change in B2C, there is an increase in B2B sale by 3 Lakhs, so do we require to pay interest on the same i.e on 3 lakhs for IGST non payment ?
III. If in August`18 it was discovered that there was a change in B2C sale for the month of August`17 as well- then how can we make multiple amendment for B2C sales in August`18 in Table 10

Answer

I. In August return in Table 10 (Amended B2C (Others)) the corrected value of B2C sales should be recorded i.e. 2 lakhs.


II. You are not required to pay interest for increase in B2B sales due to change in B2C sales as the total value of sales remains same on which tax is already paid while filing GSTR-3B.


III. Amendment through Table 10 is done month wise, so you can make amendment for month of July'17 and August'17 in August'18 return simultaneously through Table 10 in respective month B2C sales. (Reply dt.04/09/2018)