GST deposited under wrong head how to rectify the error in GSTR 3B

[sanjana mallya]

Dear Sir

By clerical error in GSTR 3B for May 19 interstate outward supply was declared under Interastate outward supply & tax was deposited accordingly. But in GSTR 1 for May 2019 the correct details were uploaded. Now in the GST portal,the statement of comparison of liability is showing the difference between the liability as per GSTR 3B & GSTR 1. Kindly suggest how to rectify this mistake

[Alkesh Jani]

Sir/Madam,

Please refer Circular No.26/2017 dated 29.12.2017, the issues have been elaborated along with illustrations.

Thanks

[Ganeshan Kalyani]

Pay tax under correct head and ask for refund of the tax paid under wrong head.

[Venkataprasad Pasupuleti]

I agree with the view stated by both experts.

Alternatively, you can make adjustments in current month GSTR-3B which would reconcile the turnovers of FY as a whole.

AI Summary

Advice Sought on Rectifying Clerical Error in GSTR 3B for May 2019; Refer to Circular No. 26/2017 for Guidance. A clerical error occurred in GSTR 3B for May 2019, where an interstate outward supply was mistakenly reported as intrastate, causing a discrepancy in tax liabilities between GSTR 3B and GSTR 1. The query seeks advice on rectifying this error. One suggestion is to refer to Circular No. 26/2017 for guidance. Another recommendation is to pay the tax under the correct head and request a refund for the erroneous payment. An alternative solution is to adjust the current month's GSTR-3B to reconcile the fiscal year's turnovers.