Dear Sir/Madam, Kindly address our below mentioned query related to GST for FY 2017-18 : 1)In FY 2017-18,while filing GSTR 1 we had wrongly filed few 0 rated invoices as taxable invoice. However while filing GSTR3B,we had properly classified under exempt supplies & GST was not paid on the same. Now while doing GST annual Audit,our auditor is asking to make the GST payment against these invoices as GSTR 1 liability is more than the GST amt paid & he says we should have rectified GSTR1 by 31/3/2019.As the period has elapsed,we are left with no option but to pay GST. 2) In FY 2017-18, While filing GSTR 1 we had erroneously uploaded invoice which was not actual invoice sent to customer. While filing GSTR 3B we didn't make the payment as it was not actual invoice We had deleted this invoice from the BOA. In GST annual Audit,our auditor is asking to make the GST payment against this invoice as its getting reflected in GSTR1. In this case,kindly guide how can we rectify the above 2 errors in our Annual GST return without paying error related GST liability Kindly quote the relevant provision/sections
1. In this case, You should incorporate the correct figure in GSTR9, What it should be and can show as excess payment made.
2. NO, as per my opinion, it should not be included in your turnover unnecessarily. While presenting the reconciliation, it can be shown explicitly as a line item.
If as per the legal provision of the act, you are not liable to pay GST, then you are don't require to pay GST.
Hi
The correct invoices should be reported in GST audit. The invoice in GSTR 3B which would be same as books shall be reported.
The differences in GSTR 1 and GSTR 3B could be reported by the auditor in notes. There's no need to make the payment.
Hello,
In my opinion, you won't be required to pay tax on either of the errors in GSTR-1.
The reason for both errors can be given by the auditor in the reconciliation statement.
I hope that this answer satisfies your requirements.
Regards,
CA Hunny Badlani
Dear Sir,
Hope you are doing well !!
There is no need to make the payment.
It would be rectified by auditors through notes to accounts/reconciliation statement.
