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GSTR3B OFFSET ERROR

02 November 2017

I have IGST credit of ₹91811/-
CGST credit of ₹24573/-
SGST credit of ₹24573/-
Cash ledger ₹69391/-

Amount of tax payable is CGST ₹104874/-
AND SGST ₹104874/-.

I AM TRYING TO SETOFF but error shows that 'Cross Utilization is not allowed"
Adn at times it shows that cash/credit balance is insufficient.

What I may be doing wrong in this?
Please help

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7 Replies

RAMAPRASAD (MBA) (246 Points)
Replied 02 November 2017

For CGST
OFFSET IGST CREDIT 80301
OFFSET CGST CREDIT 24573

FOR SGST
OFFSET IGST CREDIT 24573
OFFSET SGST CREDIT 24573
OFFSET CASH CREDIT 55728

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RAJA P M ("Do the Right Thing...!!!") (128010 Points)
Replied 02 November 2017

Dear Mohammed Goryawala.,

Just bsed on Your above said figures...

If Cash Ledger Available Amount is SGST Rs. 68791. Then only you can adjust

DESCRIPTION	TAX PAYABLE	PAID THROUGH ITC				TAX/CESS PAID IN CASH	INTEREST PAID IN CASH (TOTAL IN Rs)	LATE FEE PAID IN CASH Rs
DESCRIPTION	TAX PAYABLE	ITEGRATED TAX Rs	CENTRAL TAX Rs	STATE/UT TAX Rs	CESS	TAX/CESS PAID IN CASH	INTEREST PAID IN CASH (TOTAL IN Rs)	LATE FEE PAID IN CASH Rs
OTHER THAN REVERSE CHARGES
INTEGRATED TAX	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
CENTRAL TAX	104874.00	80301.00	24573.00	0.00	0.00	0.00	0.00	0.00
STATE / UT TAX	104874.00	11510.00	0.00	24573.00	0.00	68791.00	0.00	0.00
CESS	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00

Mohammed Goryawala (727 Points)
Replied 02 November 2017

Dear Mr Ramaprasad and Raja PM, the way i am adjusting is by showing a equal breakup of ₹91811 in CGST AND SGST i.e ₹45905 and ₹45906/-

In paid thru via ITC
₹24573/- and ₹24573/-respectively.

And via cash i am showing ₹34396 & ₹34395

What I am doing wrong? Becoz the liability shows nil bcoz the amount adds up.

Is it possible that IGST is to be fully paid in CGST liability and then if any amount remains then to set off SGST?

IF SO, then ₹91811/- will be utilized.
And additionally i will have to pay ₹45906/- again for SGST. If that's the logic.

RAJA P M ("Do the Right Thing...!!!") (128010 Points)
Replied 02 November 2017

Here based on rules....

No more Logic......

Already your cash payment in SGST then less the amount pay the balance

Paramasivan Lingan (55 Points)
Replied 02 November 2017

sir, you have to adjust as below
for cgst liability adjust igst 80301 and cgst 24573.
for sgst liability adjust igst rs 11510 + sgst credit rs 24573 and by cash 68791. as you have excess cash in ledger don't worry

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Mohammed Goryawala (727 Points)
Replied 02 November 2017

In cash ledger the amount is of both CGST AND SGST. So i'll have to add money into SGST again

Alright! @ RAJA PM AND @ PARAMASIVAN for the clarifications.