If a person made the advance adjustment in GSTR-1 but missed to reduce the tax liability and CGST SGST shown when advance received in the FY 18-19.
There is no further output intra state supplies for the FY 19-20 to adjust the extra paid CGST and SGST. How it can taken back?
May try for claiming refund as per sec 54 if cannot be adjusted in future at all..
CAclubindia
