Hello,
I filed my gstr 3b for May where I wrongly paid reverse charge in cash as cgst and sgst instead of IGST.
I also didn't fill the space where I need to claim input for same.
Now I'm going to file quarterly gstr1 and want to rectify the above.
As far as wrong payment is concerned, I heard that I need to pay tax in igst first and claim refund for cgst and sgst.
However, how do I claim input afterwards? also how do I need to file gstr 1 to reflect changes.
Thanks in advance.
IGST need to be paid and CGST and SGST paid can be adjusted for the subsequent months liability (in any available) else should go for refund of excess paid CGST+ SGST.
The ITC relating the same can be claimed in upcoming GSTR-3b (IGST credit)
In GSTR-1 RCm related disclosure would not be made as it is relating to inward supplies and the GSTR-1 is for details for outward supplies. Therefore no adjustment required for GSTR-1
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