A sales bill for inter-state supply (Maharashtra to Gujarat) was raised in May 2019 charging IGST. However, while reporting in monthly GSTR-1 same was shown as intra-state supply and accordingly tax was shown in CGST and SGST. Subsequently, while making payment of GST and filing GSTR-3B same mistake was followed resulting purchaser not availed of ITC. The mistake came to notice in December. My query is how do I correct this error now in terms for correct reporting in GST return as well as payment under correct head?
Thanks in advance.
Now in the subsequent 3b you can pay of the correct liability which is IGST and simultaneously apply for the refund of cgst and sgst erroneously paid.(assuming you have no ITC balance)
CAclubindia
