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IGST - SALES RETURN - CAN WE ADJUST IN CGST / SGST OUTPUT
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....GST - SALES RETURN - CAN WE ADJUST IN CGST / SGST OUTPUT<br> Query (Issue) Started By: - shobiraj t Dated:- 26-11-2020 Last Reply Date:- 27-11-2020 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>Sir, Good evening sub: Whether we can adjust IGST (Sales return) in CGST / SGST Sir our consultant has adjusted IGST ( sales return ) in CGST/ SGST OUPUT While filing GSTR3B during the month of....
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.... july 2019 that is output tax CGST SGST 127460 127460 Less IGST sales return 64150 64150 balance tax paid 63310 63310 Our new staff while reconciling gstr3b 2019-20 said that it is not permissible to claim IGST Sales return in sgst and cgst output, this to be repaid KIndly request for your advice in this regard a) whether we have to repay the IGST sales return claimed amount b) how to....
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.... repay the amount c) last date to claim Kind regards shobith Reply By Ganeshan Kalyani: The Reply: Sales return of IGST can be adjusted against IGST. And sales return of CGST+SGST can be adjusted against CGST+SGST. Reply By KASTURI SETHI: The Reply: I concur with the views of Sh.Ganeshan Kalyani Ji. Further query-wise reply is as under : (a) YES. (b) Through DRC-03 or in next month'....
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....;s return (GSTR-3 B) (c) If you want to claim refund, you can claim refund within two years from the date of excess payment. See Section 54 of CGST Act. Also see Section 77 (2) of CGST Act. Reply By PAWAN KUMAR: The Reply: Dear sir, Sales return of IGST, need to take as ITC and can be set off with IGST + CGST and if any balance available can be set off with SGST/UTGST.<br> Discussion Forum - ....
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