https://www.taxtmi.com/forum/issue?id=118938 Taxpayer adjusted an alleged shortfall in GSTR 3B for 2018 19 using excess GSTR 3B payments from adjacent years; legal contention focuses on whether such cross year voluntary adjustments are barred by the statutory rectification time limits and related circulars. A factual counter argument notes non operation of certain matching/return facilities, but the adjustment remains commercially and procedurally risky. Recommended alternatives include claiming refund of excess payments or paying the outstanding liability with interest, and recording adjustments via annual return disclosures or formal intimation, with professional advice. en-us Mon, 15 Jan 2024 16:46:14 +0530 Fri, 24 Jan 2025 10:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118938 Taxpayer adjusted an alleged shortfall in GSTR 3B for 2018 19 using excess GSTR 3B payments from adjacent years; legal contention focuses on whether such cross year voluntary adjustments are barred by the statutory rectification time limits and related circulars. A factual counter argument notes non operation of certain matching/return facilities, but the adjustment remains commercially and procedurally risky. Recommended alternatives include claiming refund of excess payments or paying the outstanding liability with interest, and recording adjustments via annual return disclosures or formal intimation, with professional advice. Discussion-Forum GST Mon, 15 Jan 2024 16:46:14 +0530 https://www.taxtmi.com/forum/issue?id=118938