Short payment of GST discharged through next year's GSTR3B, Goods and Services Tax - GST

[Sudhir Kumar]

If a taxpayer has short paid GST liability in 3B for 2018 19 in comparison to the liability declared in GSTR-1 can discharge such short payment through excess payment of liability in 3B in comparison to the liability declared in GSTR-1 for 2019 20

Posts / Replies

[Shilpi Jain]

There is no bar under the law in paying short paid tax in GSTR-3B though it is suggested to pay through DRC-03 so that it is easily identifiable to be a liability of PY paid in CY.

Another option would be to pay through GSTR-3B and disclose the same in Part V of GSTR-9

[KASTURI SETHI]

It is another way of self adjustment which is related to your earlier query on this very issue. I also concur with the reply of Madam Shilpi Jain.

DRC-03 is the best mode of payment. It is safer than GSTR-3B. Avoid notice or letter from the department on any aspect or issue.

[Amit Agrawal]

Kindly refer to Section 39(9) of the CGST Act, 2017 as well as Circular No. 26/26/2017-GST.