Question ID :
40530
interstate sale shown as intra state in GSTR3B
IGST service invoice mistakenly prepared as intrastate and filed 3B and paid CGSTand SGST in cash as there was no ITC.mistake found before filing quarterly gstr1..whats the remedy...? To correct the invoice as interstate.
Will raising a credit note and issuing a correct invoice on the same date is ok..?
Any chances of interest or penalty?
Posted by
AJESH V JOHN
on
Jan 08, 2020
Filed Under
GST
In the latest available GSTR3B pay correct IGST Amount and Reverse CGST & SGST Amount.
Credit Note can also be used but if GSTR1 is filed correctly then this may not be effective and only manual correction will suffice.
No Interest or penalty on this mistake, refer section 77 of CGST Act
Posted by
Ashish Kumar Goyal on
Jan 24, 2020