While filing GSTR-3B for Nov-17, we have wrongly charged GST to a party who was registered as SEZ tax payer and obtained GST certificate as SEZ unit. We have filed the GSTR-3B and paid the GST accordingly. But while filing the GSTR-1, the system did not accept those invoices raised on the SEZ tax payer. After contacting the GST Help desk, we were told that we should not charge GST on these invoices. Hence, we uploaded the GSTR-1 after removing the GST amount.
My query is whether the excess GST amount paid in cash or adjusted with Input will be adjustable with current GST returns or not. What will be treatment to match the GST ledgers with books??
Thanking you in advance Vinod Kumar Shukla 9167230106
CAclubindia
