TAX NOT SHOWN ERRORNEOUSLY ON CMP08 BUT IN CASH LEDGER

[AURA FERN]

I FILED THE CMP-08 OF JAN TO MARCH 2025 ON TIME. IN THE CMP-08 I FILLED THE OUTPUT BUT FORGOT TO FILL IN THE CGST AND SGST FIGURES AND FILED IT ERRORNEOUSLY.

BEFORE THAT I ALSO CREATED THE CHALLAN AND PAID THE AMOUNT WHICH IS STILL REFLECTED IN THE ELECTRONIC CASH LEDGER.

HOW DO I RECTIFY THIS ERROR. AS I CANNOT REVISE THE CMP08 HOW CAN I ADJUST THE CHALLAN PAID WITH THE OUTPUT SHOWN IN CMP-08.

NOW I WILL BE FILING THE ANNUAL RETURN. CAN ANY ADJUSTMENT BE DONE OR MENTIONED IN THE ANNUAL RETURN.

AI Summary

GST composition scheme filing error: adjust omitted CGST/SGST in annual return using cash ledger balance.
Omission of CGST and SGST in a filed CMP-08 while the tax was paid and appears in the Electronic Cash Ledger creates a reporting mismatch that cannot be corrected by revising CMP-08; the practical remedy is to declare the correct tax liability in the annual return and offset it against the existing cash ledger balance, or alternatively pay via the departmental payment form and intimate the correction, retaining challan and CMP-08 records for any departmental query.