13 February 2020
Sir, We have paid 18% (CGST+SGST) tax and 18% penalty under section 129 a (Due to difference in place of supply as per invoice and e-way bill). Whether I have to pay out put tax on the same item while filing 3B
17 February 2020
In my view, you need not pay tax again while filing GSTR 3B as the wordings of sec 129 is TAX PAYABLE & PENALTY. For a single supply, a person need not pay tax twice.
18 February 2020
Thanking you for reply In-order to match turnover between 3B and GSTR1, we have to show outward supply in GSTR 3B and pay tax once again. Is any solution there?
CAclubindia
