watch_later 25/08/17

we have entered input credit in ITC reversed column for both cgst and sgst instead of ITC availed by mistakenly, so that our liability got increased like output liability and ITC reversed, but have already submitted but not filed, can we file accordingly whiteout payment of tax and do correction if GSTR1,2 &3. other is there any other option to revise the GSTR3B

1 Response | Latest response: 25/08/17 | Sort by Likes(thumb_up) Recent | GST Reply
watch_later 25/08/17

It is specifically mentioned in filing section that once submitted no changes can be made.

You cannot file return without offsetting liabilities.

You need to pay the tax, offset liability and then file your return.

In case return is not filed than late filing fee of 100 Rs. per day will be applicable.

Anyhow you can provide correct details in normal returns such as GSTR-1, GSTR-3 and get the input back.


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