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Sez

MURALIDOSS (INCOME TAX PRACTITIONER) (1329 Points)

09 March 2019

we didnt do any sez supply , but it shows in comparision how?

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MURALIDOSS (INCOME TAX PRACTITIONER) (1329 Points)
Replied 09 March 2019

Liability (other than zero rated (Exports and SEZ Supplies) and reverse charge supply) Tax Period Liability declared in GSTR-3B during the month[as per table 3.1(a)] Liability declared in GSTR-1 (other than reverse charge supply) during the month(as per table 4A,5, 6C,7, 9A, 9B, 9C,10,11) Shortfall (-)/ Excess (+) in liability (GSTR3B – GSTR1) Cumulative Shortfall (-)/ Excess (+) in liability (GSTR3B – GSTR1) IGST (₹) CGST (₹) SGST/UT (₹) CESS (₹) IGST (₹) CGST (₹) SGST/UT (₹) CESS (₹) IGST (₹) CGST (₹) SGST/UT (₹) CESS (₹) IGST (₹) CGST (₹) SGST/UT (₹) CESS (₹) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 April-18 0.00 7,376.50 7,376.50 0.00 0.00 7,376.13 7,376.13 0.00 0.00 0.37 0.37 0.00 0.00 0.37 0.37 0.00 May-18 0.00 9,436.75 9,436.75 0.00 0.00 9,436.77 9,436.77 0.00 0.00 -0.02 -0.02 0.00 0.00 0.35 0.35 0.00 June-18 0.00 8,203.71 8,203.71 0.00 0.00 9,778.68 9,778.68 0.00 0.00 -1,574.97 -1,574.97 0.00 0.00 -1,574.62 -1,574.62 0.00 July-18 0.00 18,990.00 18,990.00 0.00 0.00 18,202.41 18,202.41 0.00 0.00 787.59 787.59 0.00 0.00 -787.03 -787.03 0.00 August-18 0.00 19,746.00 19,746.00 0.00 0.00 19,746.00 19,746.00 0.00 0.00 0.00 0.00 0.00 0.00 -787.03 -787.03 0.00 September-18 0.00 38,967.00 38,967.00 0.00 0.00 38,967.30 38,967.30 0.00 0.00 -0.30 -0.30 0.00 0.00

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 10 March 2019

Do you have any Export Sale , because In GSTR 3b, Under table 3.1 (B) , it's column to report your export sale & as per Section 16IGST Act , sale to Sez treated as Export.

Else ,,check all your Monthly 3b Return filed for any such sale Reported in that column