Suppose we have following advance taxable @ 18% April : 10000 May : 20000 Place of Supply is unknown in both cases and hence treated as inter state supply as per rule 50 of CGST Rules and paid IGST accordingly.
In the month of June we received advance of Rs. 10000 and now for all the advances the place of supply is the same state as that of supplier hence liable for CGST + SGST
04 August 2019
Your query has following relevant points :
You must be knowing , specific exemption from the payment of GST on advance receipt has been granted to the supplier of GOODS vide notification No. 66/2017 dt 15 Nov 2017
Assuming you have received advance on supply of services :
CGST & SGST need to be paid on Rs 10000/- & 20000/- and claim for refund of IGST Amount .
How to show the same in GSTR 1 & GSTR 3B :- In GSTR 1 - Table 11(II)
GSTR 3B - CGST & SGST payment on advance will be shown in Table 3(1)(a) Details of advances as well as adjustment of advances against invoices are not required to be shown separately.
04 August 2019
Yes, I forgot to mention but it is supply of services.
I also know that the amount of GST paid can be claimed as refund but there are few difficulties 1) The amount was not paid wrongly as IGST but it was due to Rule 50 2) Showing the amount of tax without the turnover in the respective column is not possible in 3B. Now how to show such tax because if I enter the turnover again, my GSTR-1 and 3B will not match. 3) The amount was adjusted with input tax credit and the GST was not paid in cash.
04 August 2019
Rule 50 says , the nature of supply is not DETERMINABLE ( it doesn't says - not known at the time of supply ) the same shall be treated as inter-State supply.
In my view , need to pay CGST & SGST & claim refund for IGST .
In 3B , you need not to pay literally but can adjust with your total outward supply & Taxes payable thereon
Details in table 3 (1)(a) are further broken down into the following.
For each of the coloum , you must provide, the total taxable value (total which has been invoiced). you do not have to provide invoice level detail here.
Only the consolidated values for the month must be provided.
04 August 2019
Add / Adjust 5400(1800+3600) with other CGST & SGST liability in table 3.1(a). Amend invoice details of advance received in Table 11 of GSTR 1 claim refund thru RFD 01
05 August 2019
In my view , turnover coloum should not be effected with this correction . Still , I will check with seniors & revert back to you thru this platform itself.
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