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Sale has been missed in GSTR 1 of March 2023

19 April 2023

Sale has been missed in GSTR 1 of March 2023, should I deposit tax by showing SALE in GSTR 3B of MARCH 2023? sale registered dilar hai

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11 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14801 Points)
Replied 19 April 2023

Your GSTR1 and GSTR3B for the month of March 23 should not be mismatch, therefore you report in April 23 GSTR1 and GSTR3B with payment of Interest.

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PRABHAKAR LAL (167 Points)
Replied 19 April 2023

Thanks sir

CA SANDESH MAHIPAL (Practicing in GST and MSME ) (1985 Points)
Replied 20 April 2023

Yes, You should disclose this sale in GSTR 3B of march month so that you can avoid interest payment. next month i. e. in april, 23 you can show it in GSTR1.
You have to maintain little reconciliation only but it is legal and you can follow without any hassle.
Feel free to contact for further assistance.
Regards

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prasad Nilugal ( GST Practitioner & Accounts ) (14801 Points)
Replied 21 April 2023

Please refer rule 88 C of the CGST rules 2017 effective or not because rule 88C will not allow mismatch between GSTR1 and GSTR3B .

CA Raj Doshi (Practising CA) (8924 Points)
Replied 22 April 2023

Agree with Sandesh ji.

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Sandeep Jain (Pivate) (1459 Points)
Replied 22 April 2023

Yes you can disclose output liability in March 3B otherwise if you show in April month you have to impose interest

PRABHAKAR LAL (167 Points)
Replied 23 April 2023

Sir, I filed nil after seeing the message of PRASAD NILIGAL, now I will file GSTR 3B and GSTR 1 for April 2023, if the SALE bill is 100000 then there is 18 percent GST, then how much interest will be charged.

Sandeep Jain (Pivate) (1459 Points)
Replied 23 April 2023

System will automatically calculate the interst. may be Rs.750/- but in case You have filed NIL R1 and 3B so interst and plenty both impose to you

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prasad Nilugal ( GST Practitioner & Accounts ) (14801 Points)
Replied 23 April 2023

Please refer section 75(12) of the CGST 2017 effective from 1/1/2022 , same has been inserted as per finance Act 2021 , for Mismatch between GSTR1 and GSTR3B , please discuss with your Company CA .

Sneha Latha (Senior Assistant) (218 Points)
Replied 24 April 2023

Section 75(12)Notwithstanding anything contained in section 73 or section 74, where any amount of self-assessed tax in accordance with a return furnished under section 39 remains unpaid, either wholly or partly, or any amount of interest payable on such tax remains unpaid, the same shall be recovered under the provisions of section 79.

It says that if any amount remains unpaid, then recovery procedures begins. In this case if we are paying it off in Mar'23 GSTR-3B and disclosing in Apr'23 GSTR-1 is not an issue. We can explain the reasons for the differences to department.

To avoid interest it is suggested to pay in Mar'23 GSTR-3B.

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PRABHAKAR LAL (167 Points)
Replied 27 April 2023

Thanks to all the auditors, this GST was wrongly implemented, this GST can be correct only when there is an option to revise GSTR 3B or permission to file GSTR 2.