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Tax after amendment

27 May 2018

when we rectified sale by r1 of any quater then sale will be modified in 3b also and increased tax liability will show in 3b or we have to adjust it?

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12 Replies

Vinod Babu (24191 Points)
Replied 28 May 2018

No sale will not be modified in 3B.

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g mahesh Mundra (Business and tax consultant) (3293 Points)
Replied 28 May 2018

you have to adjust 3b

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 28 May 2018

No it is not update in 3b

Vinod Babu (24191 Points)
Replied 28 May 2018

Rectified sale made in R1 does not reflect in GSTR3B.
If reflection is need in GSTR3B then adjust the value

RAJA P M ("Do the Right Thing...!!!") (127921 Points)
Replied 28 May 2018

@ Saurabh.,

You have to Adjust the Values in GSTR 3B.

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Surjeet Negi (947 Points)
Replied 28 May 2018

Dear Saurabh, please refer CBIC circular no. 26/26/2017-GST wherein they have clearly mentioned that in case liability is under reported in a month and GSTR- 3B has been filed .Then such liability may be added to GSTR-3B of subsequent month and furhert if such liability are not reported in GSTR-1 of the month then may be reported in GSTR-1 of corresponding month where liability has been added GSTR-3B.

Saurabh Kumar (116 Points)
Replied 28 May 2018

sir in case of missed sale of nov 17 we have to filled sale 3b of apr month

RAJA P M ("Do the Right Thing...!!!") (127921 Points)
Replied 28 May 2018

Yes... You can show the missed invoice details in Your next GSTR 3B return...

But,
If You have any tax liability in Your previous return then You ll be pay Interest for the missed invoice value...

Saurabh Kumar (116 Points)
Replied 28 May 2018

for this will I have to filed 3b invoice wise not in summary mode?

RAJA P M ("Do the Right Thing...!!!") (127921 Points)
Replied 28 May 2018

Can't understand

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Surjeet Negi (947 Points)
Replied 28 May 2018

Saurabh in your case you have not reported the invoices in the previous returns and consequently has not paid related liabilities.
in such case add such liability in GSTR-3B of subsequent month after payment of interest and declared such invoices in GSTR-1in which payment is made.