9911796707
TMI BlogWrong filing of GSTR 3BX X X X Extracts X X X X X X X X Extracts X X X X ..... Wrong filing of GSTR 3B X X X X Extracts X X X X X X X X Extracts X X X X ..... d in GSTR 3B though it was correctly reconciled in Annual return. Whether RTP is liable for reversal of ITC even if it was not availed or utilised. Reply By Ganeshan Kalyani: The Reply: Sir, you mentioned that incorrect ITC was shown in GSTR 3B. ITC shown in 3B gets populated /credited to Electronic Credit Ledger. This credit gets offset against the liability shown in GSTR 3B. Since you have not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correct the incorrect ITC in ECL via 3B the incorrect ITC got utilised. 9/9C does not change ECL. Hence department is correct in issuing said form. Reply By Shilpi Jain: The Reply: Agree. ITC is the credit which is taken in GSTR-3B. Just check whether the ITC which was rectified in annual return, was taken in the GSTR-3B of the subsequent year by September. Your consultant might have done that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . So in case it is taken in the GSTR-3B in the subsequent years then there may have been only a disclosure error in Annual returns. Reply By Nikita Rai: The Reply: Many a time the person misses some sale or purchase to take into consideration. There is no concept of revision of return in GST. GSTR-1 and GSTR-3B cannot be revised once filed. Any error made in GSTR-3B is to be rectified in the GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R-3B of the month in which such error comes to your knowledge. X X X X Extracts X X X X X X X X Extracts X X X X
|
