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Mismatch for gstr-3b and gstr-1

B.ANIL REDDY (Student) (78 Points)

27 April 2018

Dear Sirs.,

I Have a Turnover of 12,00,000.00 in the Month of February and a Tax Liability of 2,16,000.00 of Both CGST & SGST.

While Filing GSTR-3B, I Have Paid the Total amount in Cash, filled up the all the details in the GSTR-3B Tables and saved the GSTR-3B Form. Due to GST Site Problem somehow, the tables were not saved and i went to "Proceed to file Page" and submitted & Filed the Return Mistakenly.

Dear Sirs, Please advice me that, should I file GSTR-1 for the Month with actual Turnover, and if filed like that, will Interest Liability arised.

Thanks in Advance..

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19 Replies

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 27 April 2018

Ur sale in books should match with GSTR 1, &. tax liability deposit in book should match with 3b

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CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 27 April 2018

FILE GSTR 1 IF SUBMITTED AS THERE IS NO OPTION TO GO BACK

AND RECTIFY IN NEXT MONTH GSTR 3B

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 27 April 2018

Yes... I agreed to Both replies.

@ Mr. B. ANIL REDDY...
Once Filed GST returns then no way for changes or corrections or editing...
But, You ll file Your GSTR 1 return correctly. Don't be consider GSTR 3B mistakes at the time of filing GSTR 1 return...
Bcoz, GSTR 3B is only interim return. It's not main return...

Also you can rectify your mistakes in your next GSTR 3B return...

GOOD LUCK...

2 Like

B.ANIL REDDY (Student) (78 Points)
Replied 27 April 2018

Okay Sir.,

How Can I rectify in the Next Month GSTR-3B. In the next month also Same Taxable Value and Liability.

Please advice..

B.ANIL REDDY (Student) (78 Points)
Replied 27 April 2018

Originally posted by : RAJA P M
	Yes... I agreed to Both replies. @ Mr. B. ANIL REDDY... Once Filed GST returns then no way for changes or corrections or editing...But, You ll file Your GSTR 1 return correctly. Don't be consider GSTR 3B mistakes at the time of filing GSTR 1 return...Bcoz, GSTR 3B is only interim return. It's not main return... Also you can rectify your mistakes in your next GSTR 3B return... GOOD LUCK...

Okay Sir., How Can I rectify in the Next Month GSTR-3B. In the next month also Same Taxable Value and Liability. Please advice..

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 27 April 2018

Please post here your mistakes exactly as per Your transactions and Your returns...

After I ll give solution about your mistakes...

B.ANIL REDDY (Student) (78 Points)
Replied 27 April 2018

Okay Sir,

Thank you for your Reply.

Our Client is having Rental Income from two Properties each one is having a Taxable Value of 6,00,000.00 p.m. So totally Two bills will be issued every Month and Amounting Rs.12 Lakh+GST @ 18% = 14,16,000.00

While filing GSTR-3B of February Month, mistakenly a nil return was filed.But the Cash was paid, and the Balance is still lying in the Cash ledger. and we have filed our GSTR-3B for March Month also. My doubt is how to recitfy that misatke in GSTR-1 as we are filing GSTR-1 quarterly and

as you said I can rectify the mistake in next month GSTR-3B return, Please also advice how to rectify that in Next Month's 3B return.

Thanking you.,

1 Like

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 27 April 2018

It's very simple...

As per your last reply your return filed as NIL... Am I right...?

(It's mean no more values in GSTR 3B (3.1 (a) like "Total Taxable value & Central Tax & State Tax)

If Yes...

You can got file Your March* GSTR 3B as

Total Taxable Value	Integrated Tax	Central Tax	State Tax
24,00,000	0.0	2,16,000	2,16,000

After feed the details you will be submit the return and go to pay Your March liability Rs. 2,16,000 (CGST Rs. 108,000 & SGST Rs. 108,000) (***Note : Alreadt You are Paid Rs. 216,000 in Feb - 2018 as per your query & Reply)...

After paid go to Offset Your Liability as

Centra Tax Payable Rs. 216,000 ---> Adjust with Cash Rs. 216,000 (Paid 108000 on Feb & 108,000 on March)

State Tax Payable Rs. 216,000 ---> Adjust with Cash Rs. 216,000 (Paid 108000 on Feb & 108,000 on March)

Any doubts please ask the same way of CCI

>>> GOOD LUCK <<<

1 Like

B.ANIL REDDY (Student) (78 Points)
Replied 27 April 2018

Thank you for the Reply,

It's Okay Sir. I Can file the return like you said above.

But if i have filed the return like above, i have to file the GSTR-1 Return for 4th Quarter with 4 bills in March only. otherwise therewill be a mismatch for the February month.

but the Both bills are to registered Persons, and they have alredy taken the Input from the Rent for the same in the February Month.and if I take them in the March, there will be no invoices will be shown in the Receiver's GSTR-2A with February Date.,

So can i do that Sir, Please Reply.

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 27 April 2018

My Dear Mr. B ANIL REDDY.,

First don't be worry about the mismatch of GSTR 3B and GSTR 1.

Here GSTR 3B is not main return it's just a intereim return. No more links from GSTR 3B to GSTR 1, 2 & 3 right...

But.,

The GSTR 1 return is main return to all the taxpayers who is under Regular scheme. So, We must file correctly as per our sales Transactions. You will be file Your GSTR 1 return as per Your Invoice dates. Also here you are under Quarterly return and no more worries about filing of GSTR 1...

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B.ANIL REDDY (Student) (78 Points)
Replied 27 April 2018

Yes, Okay Sir. Thank you...

I will file the Return accordingly with same Invoice numbers in the Same Month. So that Until we file the GSTR-3 Return, the cash Balance will be in the Cash Ledger noly.

But the only Problem is, while filing GSTrR-3 with autocalculated liability for the February Month, should we Pay Interest also..?

Thank you.,