Sir We has a technical issue regarding to annual Return 2018-19
ITC Claimed in GSTR-3B (₹) show for Rs.1,19,311.06 (Combined IGST+SGST+CGST). But ITC as per GSTR-2A (₹) show for Rs 47,679.36 06 (Combined IGST+SGST+CGST).
The Difference is Rs 71,631.70 (SGST-35815.85 + CGST-35815.85), Its means we take excess in our Books of Accounts.
But actual case is we Paid Rs 71,631.70 (SGST-35815.85 + CGST-35815.85) as Inward supplies (liable to reverse charge) and take same amount (SGST-35815.85 + CGST-35815.85) as ITC .
This ITC is not shown in our GSTR-2A.
When we put figure in Annual Return 2018-19 column no 8 (D) Difference [A-(B+C)] shown Negative figure of the same amount (SGST-35815.85 + CGST-35815.85)
Now Question is in how We rectify the nagative figure in annual return 18-19
FOR INFORMATION PURPOSE ONLY :
As per Notification No. 31/2020 - Central Tax, dated 03.04.2020 read with Notification No. 32/2020 - Central Tax, dated 03.04.2020, Due Date for filing FORM GSTR -3B for the month of February, March and April 2020 for the Taxpayers having Aggregate Turnover more than Rs. 5 crore in the preceding FY have been extended in the following manner :
FEBRUARY : 24.06.2020.
MARCH : 24.06.2020.
APRIL : 24.06.2020.
And as per Notification No. 36/2020 - Central Tax, dated 03.04.2020, due date for filing FORM GSTR -3B for the month of MAY 2020 have been extended to "27th June 2020".
TAXPAYERS HAVING AGGREGATE TURNOVER upto Rs. 1.5 crore in the preceding FY ( Notification No. 31/2020 - CT, Notification No. 32/2020 - CT and Notification No. 36/2020 - CT all dated 03.04.2020 )
FEBRUARY : 30.06.2020
MARCH : 03.07.2020
APRIL : 06.07.2020
MAY : 12.07.2020 & 14.07.2020. ( For specified catagory of States, different due date prescribed ).
CAclubindia
