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Tax Difference in GSTR 3B and GSTR 1

Alok Sharma (Practising) (44 Points)

23 February 2018

Due to some reason we submited GSTR 3B with short sale and Tax accordingly paid. but in GSTR 1 we submitted complete sale. now how deposit increased liability and how adjust it ?

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2 Replies

Hemant Singh (144 Points)
Replied 23 February 2018

dear alok Sharma don't worry . when you file next GSTR 3B return add your remaining liability and tax

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vamsi krishna (Article Assistant) (268 Points)
Replied 23 February 2018

Sir,

As per my understanding of law,

The main intension behind introduction of GSTR3B is to collect the taxes as earliest as possible, without waiting for to finalise for GSTR3 of particular month. as per GST, govt will get the revenue only if supplier is filed his GSTR3 for the relevent month, but due to failure in reconcillation in GSTR2, filling of GST3 of july itself not filled (till date).

if you showed any short sales in GSTR3B for Aug (for example), and filied GSTR 1 with entire sales (that is liability as per GSTR1>GSTR3B), in such cases, please differ the additional payment of liability till filling GSTR 3 of Aug only.

Don't include in Sep 3B, since each months GSTR3B have its own relevence in GST.

Thanks