| Oct-08-2022

mismatch of turnover under qrmp from gstr1/iff to gstr3b

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  • CA Venkataramanikota janaki ram
    Participant

    Sir we are under QRMP mode – in the month of Apl 22 there were sales to registered and unregistered persons. The registered persons sales were successfully uploaded. In the month of May 2022 all sales were to unregistered persons. There were no sales in the month of June 2022.. When we uploaded gstr3b it captured both registered and un registered sales. This has resulted a mismatch. Turn over as per gstr1 is less compared to gstr3b to the extent of unregistered persons. How to solve.
    since any correction can be done in the second quarter returns request yo to kindly suggest a solution at the earliest.
    Tried for a solution with the GST help desk with out success
    Reagrds
    j r kota

    CA Venkataramanikota janaki ram
    Participant

    Sir,

    the query is not worth answering? After waiting for a suggestion to day I filed the return after manually altering the figures- included apl-june qtr figures in July-Sept qtr and filed. Hope this is the correct procedure.

    regards
    j r kota

    CA VenkataramaniCA Venkataramani
    Compliance Expert

    Reply: The correct procedure for both your mail queries is as follows:
    Under QRMP scheme, the taxpayer can make payment of taxes vide Form PMT-06 every month. At the end of each quarter, the taxpayer shall file two returns which is Form GSTR-1 and Form GSTR-3B.

    On perusing both your queries, it is understood that you have omitted to declare certain B2C transactions while filing GSTR-1 for the quarter Apr22-Jun22. However, while filing Form GSTR-3B for the said quarter, B2B and B2C details was reported correctly.

    The turnover mis-match between GSTR-1 and GSTR-3B is due to short declaration of turnover in Form GSTR-1. Since there is no provision under GST for rectification of returns already filed by the taxpayer, the B2C transaction omitted to be declared in Form GSTR-1 for the quarter Apr-Jun can be added/ included while filing Form GSTR-1 for the quarter Jul22-Sep-22 . The due date for filing Form GSTR-1 for the quarter July 22-Sep 22 is 13th October, 2022.

    CA Venkataramanikota janaki ram
    Participant

    Dear Sir,

    As suggested the missed out turnover of Apl-June 22 qtr is clubbed along with the turnover of July-Sept 22 qtr in GSTR1. While filing the GSTR3B of Apl-June 22 qtr the liability was discharged including the missed out turn over. Now since the missed out turn over is included in GSTR1 turnover of July-Sept 22 qtr, automatically in GSTR3B of July-Sept 22 qtr the amount payable is showing more. If paid as shown it amounts to double payment. How to solve the issue?

    Kindly advise.
    Regards
    JR Kota

    CA VenkataramaniCA Venkataramani
    Compliance Expert

    Comments: The contents of Form GSTR-3B is auto-populated from the Form GSTR-1. However, the fields in Form GSTR-3B are EDITABLE. Therefore, it is advisable to edit/reduce the turnover and taxes to the extent already paid in the quarter ended Jun-22, from the auto-populated figures. By doing the same, there shall not be any double tax payment. Below is an illustration for better understanding.

    Quarter Actual turnover Turnover declared in Form GSTR-1 Turnover declared in Form GSTR-3B Difference
    April-June 1,50,000 1,00,000 1,50,000 (50,000)
    July-September 1,25,000 1,75,000 1,25,000 50,000
    Total 2,75,000 2,75,000 2,75,000 Nil

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