Mistake in gstr3b

You need to reverse IGST paid and pay SGST and CGST. Further IGST paid can be claimed as credit for the future liability. Moreover, if you think there is no future liability of IGST in near future then u can claim refund. It is also advisable to write a letter to authority regarding reversal if the amount is material 

Dear Sir,

Hope you are doing well !!

To rectify the situation, you will have to pay CGST/SGST and get the refund of the amount paid as IGST.

Once the correct tax has been paid to the Government, you should apply for refund of the wrong GST paid.

If you are already taken the ITC of IGST of then you will have to reverse the ITC in next month return.

The procedure for applying for refund is provided in detail in the GST provisions.

Note: No interest will need to be paid when the taxpayer pays the correct tax later on. Penalty will not apply in these scenarios.

Hello,

Firstly you will have to pay the correct tax i.e. CGST and SGST in next month's GSTR-3B and then claim a refund of the wrongly paid IGST.

While in GSTR-1, you need to show the correct sale, Interstate.

There is no need to meet the authorities, but you can do so there is no issue in it.

I hope this answer satisfies your requirement.

Regards,

CA Hunny Badlani

Hello Sir,

Section 77 of the CGST Act provides for the adjustment of taxes paid incorrectly. Where a registered person has considered a transaction to be an intra-State supply and paid CGST and SGST/UTGST, but it is subsequently held to be an inter-State supply and IGST is liable to be paid, the registered person, is required to pay IGST on such transaction. The registered person is entitled to claim refund of CGST and SGST/UTGST paid on the transaction.

In such situations interest is not payable by virtue of Section 77(2) of the CGST Act and 19(2) of the IGST Act, 2017.

Similarly, where the registered person has considered a transaction to be an inter- State supply and paid CGST and SGST/UTGST, but it is subsequently held to be an intra-State supply and CGST and SGST/UTGST is liable to be paid, the registered person is required to pay the applicable CGST and SGST/UTGST on such transaction.

In this situation also, it is to be noted that interest is not liable to be paid when the correct tax is paid.

You need to just pay correct tax first i.e. CGST and SGST and claim refund of IGST paid and adjust it against future liability.

Hope you find the information helpful if you do please rate it 5 and provide your valuable feedback for my improvement.

Thank you.

Dont delay in filing Form Gstr-1, File Gstr-1 with correct details i.e. intra state supply. Pay correct tax in subsequent month Gstr-3b. 

Section 77 of the act provides for the refund of the tax paid mistakenly under one head instead of another.

You can claim refund by filing form rfd-01 under the tab given in portal " Tax paid on an intra-state supply which is subsequently held to be inter-state supply and vice versa"

Thank you.

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