E-Way Bill Penalty and Duty paid along with Penalty

[Suresh P]

Truck was detained without having e-way bill and the authority asked to pay duty and the equivalent amount as penalty. Since the duty is paid otherwise than by GSTR-1 and 3B at the time of release of the truck, how to show this amount of duty in in GSTR-1 and 3B?

As the duty is paid already for such goods, should this be deducted from the total amount of duty payable for the month and the rest to be paid while filing 3B?

[Rajagopalan Ranganathan]

Sir,

In GSTR-1 you show the entire supply including tax paid on the goods while taking release of the goods and truck as outward supply under column 4A.

In GSTR-3B you can show the tax paid on the goods at the time of release as tax paid in cash under column 8 of Table 6.1.-Payment of tax. If you paid rest of tax through electronic credit ledger, then the tax paid at the time of release of the goods can be shown as tax paid in cash. Even if you pay part tax through credit ledger and part tax by cash even then you can show the tax paid at the time of the release of the goods as tax paid in cash. If you pay the tax through electronic credit ledger similar method can be followed.

[Ganeshan Kalyani]

Sir, in my view, the taxable value and gst of an invoice can be furnished in GSTR-3B once only. So, once the invoice detail in furnished in GSTR-3B, the same cannot be furnished again when the vehicle is detained. Also, the tax paid to release the goods cannot be netted off against the GST paid thru GSTR-3B. It amount to taxed twice i.e. GST paid to release the goods and tax paid while filing GSTR-3B.

Experts colleague views are welcomed.

AI Summary

GST reporting for tax paid on detained goods: show supply in return; report release tax as cash payment. When detained goods are released on payment of tax, include the full supply and tax in the outward supplies return and record the tax paid at release as tax paid in cash in the periodic return; an alternative view holds that an invoice's GST can be reported only once in the periodic return and the release payment cannot be netted off against tax declared, creating a potential duplicative reporting issue.