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Short payment of GST

04 December 2017

i filed a GSR3B for month of Aug with short payment of tax

while filling GSTR-1 value of sales has increase

pls..let me know how i show the increase amount of sales and also how do i make a short payment of gst

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13 Replies

Parv Kumar (Student) (4037 Points)
Replied 04 December 2017

Pay tax for now otherwise interest will be charged on this

. Same will be set off in GSTR-3

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Sag Android (27 Points)
Replied 05 December 2017

now you have two ways to show the increase amount of sales either when you file gstr-3 for Aug, you can add missing sale in table 4.3 or when you file gstr-1 for sep, you can add missing Salebill in table 9.

I would prefer amendment by gstr-3 but IT WILL INCREASE YOUR BURDEN OF INTEREST.

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 05 December 2017

@ Mr. Prakash Mehta.,

Pay your Tax as per your transactions with interest. File your outward supplies details in GSTR 1 correctly...

No need to worry for GSTR 2 and 3 returns.

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Prakash Mehta (227 Points)
Replied 05 December 2017

Prakash Mehta 05 December 2017it means i show the increase value of sales in GSTR-1 for the aug month return and make a bal payment of gst along with interest and payment details i disclosed in gstr-3 under payment details right ?

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 05 December 2017

Dear., You ll be pay with interest for the outstanding liability. Interest ll be calculate from 21st September to till date (at the date of you ll pay)... You disclose the details in GSTR 1 for the month of August....

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RAHUL SHARMA (student) (149 Points)
Replied 05 December 2017

@ Raja P M sir how he can pay tax ? as only way to set off liability is through Gstr 3b and he has already filed it?
i m bit confused now can u please clear my confusion?

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 05 December 2017

No more link for offset the payment as per above... Offset option based on return not for others...

RAHUL SHARMA (student) (149 Points)
Replied 05 December 2017

sir can u please more elaborate?

Manu Kumar Rana (New Updates ) (358 Points)
Replied 05 December 2017

Originally posted by : RAHUL SHARMA
	@ Raja P M sir how he can pay tax ? as only way to set off liability is through Gstr 3b and he has already filed it?i m bit confused now can u please clear my confusion?

HI Rahul,

I have few an idea on this point,

As per my Knwlge,

You have paid shortage amt for the month of Aug 2017 .Right?

On 21 Aug onwards you need to pay liability of shortage amt with Interest whenever you will pay that amt will go to cash legder in the GST Portal but the same amt will not offset with liability up to filing.it will be only shown in cach ledger.

Therefore,Whenever you are going to file GSTR 3B for the month of Sept 2017 at the time you need to added that shortage amt of Aug and the same invoice you can file in GSTR 1 in Aug ? GSTR1 in sept that is your wish.

Finally ,you should be uploaded that invoice in GSTR1.Otherwise your customer is not eligible to take ITC.

RAHUL SHARMA (student) (149 Points)
Replied 05 December 2017

thank you sir i agree with you but my query is regarding as if he had filed the Gstr 3b of the following months till october and while filing Gstr 1 he comes to know about the excesst tax liability in december then can he set off the liability while filing the Gstr 3b for the month of November

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 05 December 2017

Originally posted by : RAHUL SHARMA
	sir can u please more elaborate?

Dear., Please give your reply for this... In August, My outward tax Rs. 500000 Input tax Rs. 200000 = 300000 (liability). But, I'm show it mistakenly/Wrongly as Outward Rs 200000 Inward Rs 200000.... Then what can I do now...? Give your solutions....!

RAHUL SHARMA (student) (149 Points)
Replied 05 December 2017

sir according to me the excess payment should be paid with interest while filing gstr 3b for the month of september but in the present case excess liability comes into the notice of assesse while filing gstr1 of aug in the month of december and as he might filed the gstr 3b for the following months ie till october my question here was that how can he set off the said liability? can he set off while filing Gstr 3B for the month of november? as adding amount to cash ledger does not amount to payment of tax. or any other solution arises?

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 05 December 2017

Dear., In this matter we can't setoff anyway. Bcoz, no more figures for setoff. Already setoff all feeding figures... Simply said., We are find out our mistakes and shortcut before find the Dept. In case Dept find the mistake then they will give notice and we will pay the noticed amount...

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