Question ID : 40706

MISTAKE COMMITTED WHILE FILING GSTR- 3B

A Trader Mr.X had filed his GSTR-1 showing correct details consisting of IGST, CGST AND SGST liabilities. But while filing his GSTR-3B he made a mistake at table 3.1(a) by adding the IGST liability in equal portions to CGST & SGST. The liabilities were then discharged by the availing the ITC Balance. As a consequence of which while filing GSTR-9C there is a balance of IGST payable in table no.9 of GSTR-9C (diff b/w taxes paid as per GSTR-9 and as per books of account). Please advise about the treatment of the same in GSTR-9C.

posted by D R V NARENDRA REDDY on Jul 2 2020 12:00AM