Question ID : 36878

Missed sale of f.y. 17-18 shown in 3B & GSTR-1 & Interest on GST Liability

I am showing some of my B2C sale related to f.y. 2017-18 in the 3B return period of September 2018 (by virtue of not. no. 26/2017) as this came to knowledge in Tax audit process, though i have excess ITC than Outward tax Liability in each and every month from july 17 to sept. 18 do i need to pay interest on the tax payable on sale related to f.y. 2017-18 .. ?? (Portal don't automatic calculate interest as there is excess ITC) Further where should i show such missed sale in GSTR-1 of September 2018 ?? 1. In amendment table-10 of GSTR-1 by amending respective month's sale of f.y. 2017-18 or should show in normal B2C Table-7 (of GSTR-1) September 2018 along with September 2018 itself sale...???

posted by Satyendra Bhana on Dec 3 2018 12:00AM