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GSTR3B OFFSET ERROR

19 January 2018

My liability is IGST ₹417186
ITC of CGST IS ₹114195
ITC OF SGST IS ₹166274

CASH LEDGER HAVING IGST ₹131117
CGST ₹2800/-
SGST ₹2800/-

UNABLE TO OFFSET THE LIABILITY...
KINDLY HELP...

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5 Replies

Rammi_RP Rawat (Accountant ) (386 Points)
Replied 19 January 2018

Dear Mohammed,

Please check ur CGST amt. & SGST amt. Again. It maybe Same amt. CGST & SGST.

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Mohammed Goryawala (727 Points)
Replied 19 January 2018

I figured it out... Have to pay ₹5600/- for of IGST... hence the SGST AND CGST amount didn't consider for setoff...

Shankar Sharma (505 Points)
Replied 19 January 2018

Try this. First exhaust all your ITC by cross utlization,and then pay by cash ledger. You may not be able to cross utilize cash ledger balance, meaning you cannot pay your cash balance of CGST and SGST to offset IGST.

Mohammed Goryawala (727 Points)
Replied 19 January 2018

Yes after utilizing ITC, I am playing by cash ledger... But I think the problem is of having cash balance in CGST AND SGST will not offset IGST... RIGHT?

Shankar Sharma (505 Points)
Replied 19 January 2018

That precisely is what I am trying to emphasize. I also had the same issue of trying to offset cash balance of CGST with SGST. Only after paying extra for SGST I could file 3B. The balance of cash CGST is still there. So bear in mind that cross usage of balance is not possible in cash ledger.You pay some more cash under IGST and use it.Other balance you use in suceeding months.