https://www.taxtmi.com/article/detailed?id=7604 Errors in GSTR 3B must be corrected through subsequent returns: outward supply errors via GSTR 1, inward supply and ITC errors via GSTR 2. After filing GSTR 1 and GSTR 2, GSTR 3 auto populates and, if reconciled with GSTR 3B, may be filed without additional penalties. Misclassification under reverse charge is corrected in GSTR 1/2 so liabilities update; IGST paid instead of CGST/SGST necessitates an IGST refund claim while CGST/SGST is paid in cash; under payments post reconciliation generate additional tax and interest payable from the electronic cash ledger; excess payments may be adjusted against future liabilities. en-us Sat, 09 Sep 2017 08:02:12 +0530 Sat, 09 Sep 2017 08:02:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7604 Errors in GSTR 3B must be corrected through subsequent returns: outward supply errors via GSTR 1, inward supply and ITC errors via GSTR 2. After filing GSTR 1 and GSTR 2, GSTR 3 auto populates and, if reconciled with GSTR 3B, may be filed without additional penalties. Misclassification under reverse charge is corrected in GSTR 1/2 so liabilities update; IGST paid instead of CGST/SGST necessitates an IGST refund claim while CGST/SGST is paid in cash; under payments post reconciliation generate additional tax and interest payable from the electronic cash ledger; excess payments may be adjusted against future liabilities. Articles Goods and Services Tax - GST Sat, 09 Sep 2017 08:02:12 +0530 https://www.taxtmi.com/article/detailed?id=7604