CORRECTION OF GSTR 3 B

[PRABHAKAR KATUMALA]

We have filed our GST 3B return. But due to oversight , SGST tax in 3.1 (a) has been mistakenly mentioned as ₹ 12,43,95,873 instead of ₹ 2,43,95,873 which excess by ₹ 10,00,00,000/-. However in CGST we have mentioned corrected as ₹ 2,43,95,873/-. Status of GST 3B is submitted.

We have already made correct Tax payment of ₹ 9,86,10,403/- Now after this payment again the tax liability of ₹ 10,00,00,000/- is reflecting. Kindly resolve our problem as we cannot pay additional ₹ 10 Crores liability to file GSTR 3B. Please assist to us in this regard.

prabhakar

west coast paper mills ltd

dandeli (karnataka)

[RAMESH PRAJAPATI]

Please discuss / write to helpdesk of GSTN for help.

[KASTURI SETHI]

Have you uploaded all tax invoices for July, 17 ? Have you filed TRANS -1 ? Have your supplier uploaded all your purchase invoices ? Due tax has been paid by you whether through ITC or in cash . When all this is done, the System (Common Portal) will automatically rectify the mistake. Your eccess payment will be adjusted or vanish. No chance of any demand on account of clerical mistake.

[KASTURI SETHI]

This rectification will done at the time of Final Return.

[Ganeshan Kalyani]

Return in Form GSTR 3B is provisional only for July 2017 and August 2017. A final return will have to be filed in the month of September 2017. If any additional payment of tax or excess payment will be adjusted / rectified at the time of filing GSTR 1, 2 & 3 in the month of September 2017.

AI Summary

GST return reconciliation: provisional GSTR-3B entries are reconciled at final returns, excess payments adjusted automatically. An incorrect SGST figure in a submitted GSTR-3B produced an apparent additional liability despite correct CGST reporting and payment; the system will reconcile and adjust excess payment when invoices are uploaded, suppliers' purchase records exist, transitional FORM TRAN-1 and subsequent GSTR-1, GSTR-2 and GSTR-3 are filed, and the provisional GSTR-3B is finalized, with portal helpdesk contact advised for technical issues.