Availing of ITC

[KUMAR Narasimhan]

Dear Sir/Mam,

In the month of April 2021, the SEZ sales as happened and the tax has been paid for it. Then later Identified this sales pertains to Intra state sales then amendment has been made in May 2021. While doing the amendment, in GSTR-1 the SEZ tax amount got offset and changed as Intra state Tax, however it is not adjusted in GSTR-3B due to no SEZ sales in the month of May in subsequent month also don't have any SEZ sales (June).

Due to the above scenario, extra Tax on Amended Intra state Sales has been paid in the month of May 2021.

So my Question is should we need to wait till the SEZ sales to happen to adjust the difference amount of ₹ 23,940/- or directly we can adjust this tax amount in the June Month Interstate sales IGST Tax. Please clarify

AI Summary

Tax Adjustment Query: Amend SEZ to Intra-State Sales Tax for April 2021 in GSTR-1; Consider IGST Adjustment or Refund. An individual inquired about adjusting taxes paid on sales initially classified as SEZ but later amended to intra-state sales in GSTR-1 for April 2021. They faced an issue with GSTR-3B as no SEZ sales occurred in May or June. They asked whether to wait for future SEZ sales to adjust the tax difference or adjust it against June's interstate IGST tax. Respondents suggested adjusting the IGST taxes in the next return or considering a refund due to the amount involved, while also noting potential litigation risks with adjustments.