Please Advice .and Remedy

subhagan sreerangam (7056 Points)

19 September 2023  
Due to inadvertent human error at the time of filing GSTR-4 return for the
financial years 2019-2020 and 2020-2021, turnover and tax liability could not
be declared in Table 6.
Hence Negative liability appeared at the time of filing of first quarter CMP-
08for financial year 2021-2022.Also unable to create challan
To overcome it, the tax liability of the current quarter and the tax liability
of the previous years are added together and recorded as tax liability in the
CMP-08 of the current quarter as follows
Previous Years Tax Liability CGST-12600 + SGST-12600
Current quarter Tax Liability CGST-860 + SGST 860
Total liability recorded CGST 13460 + SGST 13460
Thus, only CGST 860 + SGST 860 which is the tax liability of the current
quarter challan has been generated
The tax liability for the next three quarters was also paid as per CMP-
08.When filing GSTR-4 for the financial year 2021-2022, the total outward
supply( 2692000) and total tax liability( CGST 13460 + SGST 13460) for the
12 quarters covering the three years from April 2019 to March 2022 were
declared in Table 6.
There is no debit balance or credit balance for any financial year in
electronic cash ledger, electronic liability ledger and negative statement.
Superintendent of customs has given a notice asking for immediate payment
of (CGST 3960 + SGST3960 + 18 % interest) for the financial year 2019-
2020
Only those who are experts advise the remedy for this should be given