IN JANUARY 18000 TAX PAID ACCESS AND 3B ALSO FILED (BY MISTAKE FEBRUARY'S 3 SALES BILL TAKEN TWISE IN 3B, ONCE IN JANUARY'S RETURN AND ONCE IN FEBRUARY'S RETURN).
QUERY FOUND WHEN I PREPARED GSTR-1 FOR LAST QTR AND NOW WE HAD FILED ALL 3 MONTH'S 3B AND GSTR-1 IS PENDING.
08 May 2019
You can adjust excess amount paid with GSTR 3B of April Month . While filing GSTR B for April 2019 - Adjust liability for the month of April with the excess amount paid .
Circular No. 26/26/2017-GST (Dated the 29th December, 2017) was issued to rectify the errors. 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.
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