Question 34: . GST
under reverse charge was paid after submission of GSTR 3B. How to reflect the
same in GSTR returns
Answer " The supply under reverse charge is not recorded as well as no
tax is paid in the respective month." Now the tax is paid with Interest.
You can feed the details of previous months"inward supply under reverse charge"
in the succeeding GSTR-3B and offset the liability from e-cash ledger.
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. 05/07/2018)