03 September 2020
I have correctly reported the turnover in GSTR-1, but while reporting the same in GSTR 3B for the month of August, 2018, I have made an error and shown IGST liability as SGST. In view thereof I made excess payment of SGST.
Can anyone please tell me how the above transaction will be reflected in GSTR 9 and GSTR 9C of FY 2018-19?
03 September 2020
You have to correctly show the IGST liability in 3B and make the payment of IGST,if overall it becomes payable.SGST excess paid also you have to show in tax paid.You can file the refund of SGST excess paid u/s 54.
CAclubindia
