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GSTR-3B & GSTR-1 mismatch

Ramit (Accountant) (128 Points)

27 March 2019

If gstr-1 is correct filed but the gstr-3b is wrongly filed due to less taxable value shown in gstr-3b. How to rectify it?

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7 Replies

Sahil Jain (FAFD, DISA, CA) (Practicing Chartered Accountant ) (2476 Points)
Replied 27 March 2019

add the difference in current month GST - 3B

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Ramit (Accountant) (128 Points)
Replied 27 March 2019

if more igst or cgst/sgst shown in table 3.1of previous gstr-3b
then in current month gstr-3b can we less the igst or cgst/sgst from current month igst or cgst/sgst

Sahil Jain (FAFD, DISA, CA) (Practicing Chartered Accountant ) (2476 Points)
Replied 27 March 2019

in current month, in table 3.1 there will be ITC reversal > others
From there you will have to reverse the excess amount.

Ramit (Accountant) (128 Points)
Replied 27 March 2019

sir I am saying about output igst,cgst,sgst not about input igst,cgst,sgst

shailendra shukla (Bhopal) (1741 Points)
Replied 27 March 2019

yes ramit you can do so........ also if there is any increase in the tax liability in gstr 3b due to increase in taxable value then you are also required to pay interest @ 18 % p.a.....