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

GST misclassification correction requires payment under the correct tax head and claim for refund of wrongly paid amounts. Clerical misclassification in GSTR-3B producing a mismatch with GSTR-1 can be rectified by paying tax under the correct tax head and claiming a refund for amounts paid under the wrong head, or by making adjustments in a subsequent month's GSTR-3B to reconcile aggregate turnovers, with reference to administrative circular guidance for procedural details.