Excess of Output Liability was paid through input in June 2018.

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Hello,

Due to some error in June 2018 a returns excess turnover was shown in GSTR 3B and therefore excess of Rs. 6303 under CGST and Rs. 6303 under SGST was paid throught ITC.

GSTR 1  was filed correctly.

 

The error came to my notice recently so what can be done to rectify the error now in March 2020 GSTR 3B?????

Please kindly give your valuable suggestions.

Replies (7)
File Your annual return correctly. But, it can't be rectify in Mar-20 returns.
You can file gst refund application before expiry of relevant date prescribed under section 54

But the excess output tax was setoff again input , it wasn't paid in cash... So applying for refund is not an option I guess

Rectify in annual return
You can rectify the error by filing of annual return
How to rectify in annual return please explain
More help you may contact me

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