regarging tax on advance receipt

Waiver of Penalty for Not Filing GSTR3B Return

Also, through a notification dated 1st September 2017 the Government has waived the penalty for not filing GSTR-3B return. Businesses that have filed GSTR-3B return will also be allowed to correct errors while filing GSTR1, GSTR2 and GSTR3 returns. Finally, entities that had not filed GSTR-3B can file the final returns in GSTR-1, GSTR-2 and GSTR-3 and pay taxes.

So, now you can ignore GSTR 3B and correct in GSTR 1-2-3

Yes. You can correct it in GSTR 1...

You ll enter the advance receipts is GSTR 1 as Correctly....

Dear Mr. Anil,

You have already cross settle the liability while filling the GSTR 3B, whether that was not Ok??

If it is you need to pay the CGST and SGST seprately and can claim the IGST as refund.

Thanks & Regards,