I was about to file our GSTR-3B and say that field 3.2 is autopopulated with "Supplies to unregistered person" and has Rs 100,000 as "taxable value" and Rs 18,000 with "Dadra and Nagar Haveli" in the state field. I have rechecked the GSTR-1 and no such supply has been shown by us. GSTR-1 and GSTR-IFF have the correct invoices with GSTN of the customers and the names of the customers are autopopulated.
We have 1,25,000 as advance received in table 11a (from Dadra and Ngarhaveli) and Rs 25,000 as adjustment of advance for previous period in 11b, (dadra and nagar haveli) and the net comes out to Rs 100,000. So I guess it is taking it from there, but the advance has been received from a registered customer and invoice is not yet issued so obviously not mentioned in GSTR-1. So what should we do with the table 3.2? Should we let it as it is? Or should we delete it?
The invoice will be issued in October after receipt of the balance payment and this Rs 1,25,000 will be shown as adjustment of advance and the invoice will be shown in GSTR-IFF.
What should be the correct course of action? Please help.
CAclubindia
