27 August 2020
Dear team, while filing Form GSTR 3B GST liability (on export of service with payment of tax) has inadvertently been shown in 3.1(a) of GSTR-3B (i.e. Outward taxable supplies (other than zero rated, nil rated and exempted) instead of 3.1 (b) of GSTR-3B (i.e., Zero rated Supplies). therefore we can not file refund for the same. The same has been correctly reported in GSTR-1. Please guide how to correct this error. please note we do not have enough domestic sale to adjust the amount in the subsequent return.
29 August 2020
GSTR-1 figures relating to outward supplies (whether taxable, exempt, export & non-GST) are auto populated in GSTR-9, therefore you may have to ensure to follow a correct number in GSTR-9 with correct liability payment as per GSTR-3B. In the instant case you actually have not paid the excess tax against that export turnover inadvertently reported in normal outward supplies, as it is zero-rated supplies without payment of GST (against LUT)
CAclubindia
