We are registered in Haryana.
In December 2018 we had done inter state B2C sales of Rs. 75,00,000 and IGST on it is Rs. 12,50,000
We had issued credit Note of Intra State Sales done in June 2018. Taxable Value is Rs. 7,00,000 and CGST= 67,000 SGST= 67,000. Credit Note is of same value Rs. 7,00,000.
We had filed GSTR-1 for the month of December 2018.
Now are facing problem in GSTR 3B.
In Table 3.1 we are entering taxable value Rs. 68,00,000 ( 75,00,000 - 7,00,000) and IGST Rs. 11,16,000 ( 12,50,000 - 67000 - 67000)
And in table 3.2 we are entering inter state supply of Rs. 75,00,000 and IGST Rs.12,50,000
Error is coming: Tax liability of Table 3.1 and Table 3.2 is not matching.
1. Please confirm how to show sales in GSTR 3B.....?
2. Can we take input tax credit of CGST SGST Rs. 67,000 each..?
3. We have shown minus figure in GSTR-1.
In B2C Haryana
Taxable Value -7,00,000
CGST -67000
SGST -67000
Is this treatment is right...?
SHOW IN CREDIT BOX 67,000 IN CGST AND 67,000 IN SGST
OR
SHOW THE NEGATIVE FIGURE IN 3.1 SALES - 67,000 CGST & - 67,000 SGST
CAclubindia
