Excess turnover shown in GSTR3B

[SURYAKANT MITHBAVKAR]

We have filed GSTR-1 for the year 2017-18 showing correct turnover but filling of GSTR-3B by mistake we have calculate the turnover twice and paid GST accordingly.

Now how to rectify the same under GST enable us to take refund on excess paid GST.

[Shilpi Jain]

The excess payment made can be adjusted towards the tax liability of the subsequent tax periods while filing the GSTR-3B.

AI Summary

Excess GST payment adjustment - excess tax may be carried forward and set off against future tax liabilities when filing monthly returns. A reporting error caused an excess GST payment by duplicating turnover in the monthly return; the excess payment can be carried forward and applied against subsequent tax liabilities when filing future monthly returns, with supporting documentation retained to evidence the correction.