Discrepancy in GSTR-1 & GSTR-3B Returns

The Superintendent of Central Tax

Range – I, Bally – I Division

39, RabindraSarani, Modi Building, 3rd Floor

Kolkata – 700073

Respected Sir,

Sub: Discrepancy in GSTR-1 & GSTR-3B Returns – Clarification Reg.

Kindly refer to your letter C. No. CE/CGST-20(6)GST Scrutiny/R-I/BD-I/2018-19/211 dated 06/09/2018 on the issue mentioned above vide which clarification has been sought for on the alleged difference of GST liability of Rs. 2003315.01 for the return period from July 2017 to December 2017.

Our clarification in this regard is appended for favour of your kind information and necessary action.

As we people are not fully accustomed with the new tax regime and its return filing procedure, we are prone to make mistakes but since there is no scope of filing rectified return we try to adjust the same in the subsequent return/s so that the tax liability can be fully discharged;

As GSTR-1 for the corresponding month/s have been filed later date than the date of filing the GSTR-3B of the respective month/s, we have filed the actual figures in the GSTR-1 returns;

You also should appreciate the fact that GST return filing (on-line) system is still on date at a very nascent stage and not free from technical glitches. The burning example of the same is that though we have discharged our tax liability during the months of Nov’17 & Dec’17 (as could be had from our respective month’s electronic credit and cash ledger), nothing is being displayed in the ‘Payment of Tax’ table of the respective months GSTR-3B return;

Until and unless the offset liability of the tax to be paid (as declared) during a particular month / return period has been made the subject return cannot be filed and if there is any pending return for the previous month/period there is no scope to file next month’s return. Since we have not been barred from filing the subsequent months return, it is amply clear that we have paid the tax;

However we have further reconciled our accounts at the end of the financial year 2017-2018 and we found there are some minor mistakes at our part while calculating the tax liability and the same has also been paid through DRC-03 (voluntary payment option).

The Reconciliation Statement for the period July 2017 to August 2018 is prepared showing the taxable value shown in GSTR-1 & GSTR-3B (excluding the value on which tax is payable under Reverse Charge Mechanism) and the total tax payable (i.e. IGST+CGST+SGST) vis-à-vis total tax paid and annexed herewith marked as ANNEXURE-A.

From the reconciliation statement enclosed (as Annexure-A) it transpires that we have short paid total GST to the tune of Rs. 2,34,708/- in the month of December 2017 and Rs. 34,538/- in the month of August 2018 unintentionally and also voluntarily paid the due tax through DRC-03. All the relevant documents are enclosed for your kind ready reference.

Hope our above clarification and action satisfy your query.

Thanking you,

Enclo: ANNEXURE – A TO H