RETURN 3 B SUBMISSION PROCEDURE IN GST

[nandankumar roy]

I GOT EXCEL FORMAT OF 3 B RETURN , PLEASE TELL WHAT WILL THE PROCEDURE FOR SUBMISSION TO OUR GST PORTAL AND ALSO TELL PL HELP DUTY PAYABLE APPX 20 LACS AFTER MINUS INPUT AND TRN1 NOT SUBMITTED FOR C FORM GROUND ,WHETHER BAL AMT TO BE PAID THIS MONTH BY CASH. PL CONFIRM.

[KIRTIKUMAR PUROHIT]

As per my Opinion; If you are register in previous law (i.e. Excise, Service Tax and VAT), Balance Input credit shown in last return of Excise & Service Tax could took as CGST Opening Balance and Balance shown in VAT return could took opening balance in SGST. However there is no specific instruction given in GST law in this regards but balance credit is our right and TRAN-1 is not provided in common portal by authority in that case, differential GST will be paid through CASH.

AI Summary

Input credit opening balance may be allocated to CGST and SGST; absent TRAN 1, differential GST must be paid in cash.
Balance input tax credits from pre GST returns may be allocated as opening balances of CGST (excise/service tax credit) and SGST (VAT credit); there is no explicit statutory instruction where TRAN 1 submission is unavailable, and any resulting differential GST liability should be paid in cash.