25 March 2020
Res sir, Maine Dec 19 me gstr 3b me dusri party ka pur bill by mistake claim ho gaya hai to mai ab iske liye kaise reverse karo jo party ka liya hai usko debit note issue kar ke karu kya dusra option bataye
25 March 2020
Res sir, Maine Dec 19 me gstr 3b me dusri party ka pur bill by mistake claim ho gaya hai to mai ab iske liye kaise reverse karo jo party ka liya hai usko debit note issue kar ke karu kya dusra option bataye
12 July 2024
Agar aapne GSTR-3B mein galat tareeke se dusri party ka purchase bill claim kar diya hai aur ab use reverse karna chahte hain, toh aapko ye steps follow karne chahiye:
1. **Debit Note Banaye**: - Apni company ki taraf se dusri party ko ek Debit Note (DN) issue karein. Is DN mein woh specific purchase bill ka mention karein jise galat tareeke se claim kiya gaya tha. - DN mein GSTIN, Invoice Number, Invoice Date, Amount, aur reason for issuing DN clear tareeke se mention karein.
2. **Entry Tally Mein**: - Tally mein jayein aur Debit Note ke liye appropriate voucher type select karein (e.g., Debit Note). - DN mein mentioned amount ko Debit karein dusri party ke Ledger Account se. - GST component (CGST, SGST/UTGST, IGST) bhi corresponding GST Ledgers se Debit karein.
3. **Reverse Entry in GSTR-3B**: - Jab aap apne current period ke GSTR-3B ko file karenge, toh waha par ye Debit Note ko mention karein. - GSTR-3B mein aapko DN issued ke column mein is Debit Note ki details enter karni hogi, jismein amount aur applicable GST clear tareeke se reflect hona chahiye.
### Option 2: Adjustment through Next Month's Return
Agar DN issue karna complicated lagta hai ya usko process karna mushkil hai, toh aapka dusra option hai ki aap isko apne agle mahine ke GSTR-3B mein adjust kar dein:
1. **Next Month's GSTR-3B**: - Agar galat claim December 2019 mein hua tha, toh January 2020 ke GSTR-3B mein aap is galat claim ko adjust kar sakte hain. - Adjust karne ke liye, aapko corresponding amount ko negative figure ke saath apne next month ke GSTR-3B mein enter karna hoga.
2. **Adjustment Note**: - Adjustment Note ya Credit Note issue karne ke bajaye, aap GSTR-3B mein directly adjustment kar sakte hain. - Ismein bhi aapko DN ki tarah necessary details provide karni hogi.
### Conclusion
Debit Note issue karna ek common aur effective method hai galat claim ko reverse karne ka, kyunki ye legal document hota hai jo aapki transactions ko clear aur traceable banata hai. Agar aapko ye process samajhne mein ya implement karne mein koi confusion ho, toh ek GST consultant ya tax advisor se madad lena beneficial hoga, jo aapko aapke specific scenario ke according guidance de sake.
CAclubindia
