17 May 2018
IF A DEALER SALE GOODS IN THE MONTH OF MARCH, 2018 AND WRONGLY CHARGED CGST+SGST IN PALCE OF IGST IN A SALE BILL AND FILED HIS MONTHLY GST RETURN GSTR-3B & GSTR-1 FOR THE MONTH OF MARCH, 2018 AND DEPOSIT CGST & CGST. IN THE MONTH OF MAY IF HE KNOW ABOUT HIS ABOVE MISTAKE NOW HOW HE CAN CORRECT HIS MISTAKE AND RECTIFY GST RETURN ACCORDING TO GST LAW TO AVOID PANELTY . PLS REPLY.
17 May 2018
At the outset I would i like to inform you that since he has paid his liabilities their wont be any penalty. The only mistake he has done is that instead of IGST, he has charged CGST and SGST. Kindly rectify your invoice in current month GSTR 1 return through B2B Amendment option and pay correct IGST in gstr 3b of current month. And file refund for CGST and SGST amount paid wrongly.
CAclubindia
