Question ID :
38186
GST --Annual Return Form 9
1. Our client has paid CGST and SGST instead of IGST . So how to proceed in GSTR 9 . ?
2.Also option of DRC -03 is not available in Annual Return . so how to make payment for additional liabilities ? After activating button of '' Compute Liabilities '' also option of payment through DRC -03 is not available . So how to make payment ?
Thank you
Posted by
samirkumar gokulbhai kasvala
on
Jun 05, 2019
Filed Under
GST
You have to claim refund of the SGST&CGST paid and pay the IGST through the DRC challan. I think the Kerala high court in a writ petition in a similar case directed the authorities to adjust the tax paid in wrong head to the correct heads,
Posted by
CA. VENKITARAMAN K V on
Jun 05, 2019
Answer ID :
76758
First Pay the liability of IGST through DRC 03 challan generated from Challan menu.
Details of DRC 03 need not to be mentioned in annual return (clarification issued by CBIC) but the same has to be show in GSTR 9C (Reconciliation Statement).
Refund is to be claimed of wrongly paid CGST and SGST
Posted by
HARJEET on
Jun 06, 2019
Answer ID :
76767
As of now there are no remedies available in the statute and hence you have to pay again and claim refund of tax wrongly paid.
Posted by
SIVADAS CHETTOOR on
Jun 07, 2019
Answer ID :
76769
compute liability option calculate late fees only, it will be paid separately using drc 03
Posted by
CA JEET REWRI on
Jun 07, 2019
Answer ID :
76775
make the payment of IGST and claim the refund for CGST and SGST.
Posted by
CA. JHA SHANKAR KUMAR on
Jun 07, 2019