TMI Blogregarding GSTR 1X X X X Extracts X X X X X X X X Extracts X X X X ..... respected sit, tax payer(Supplier) in his GSTR 1 of the month Feb 2019 inadvertently punched 18% CGST tax and 18% SGST tax in some of the invoices issued to B/B instead of 9% CGST tax and 9% SGST tax. however original invoices issued to recepient of goods are charged with 9% CGST tax and 9% SGST tax and supplier of goods(Taxpayer) paid the tax through GSTR 3B as per the liability arises to tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charged on tax invoices. department issued the notice to tax payer u/s 61 .my query is from whome the department should recover taxes supplier(taxpayer) or recepient of goods. can Taxpayer file revise GSTR 1 manually along with reply of notice u/s 61 . - Reply By Amit Agrawal - The Reply = I am surprised to know that GST portal allows filing of such Form GSTR-1 when there is no tax-rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... @ 18% under CGST and SGST Act, 2017 . Anyway, being a mistake, there is no question of recovering differential taxes from either supplier or recipient. If time-limit to amend subject Form GSTR-1 is not yet over, you can amend the same put the same on record before officer issuing notice. If not, kindly submit your reply explaining the error happened along-with factual position duly back ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by evidences to Dept., so as to get demand dropped. These are ex facie views of mine and the same should not be construed as professional advice / suggestion. - Reply By Amit Agrawal - The Reply = Kindly also go through Instruction No. 01/2022-GST dated 10th November, 2022, issued by CBEC, so as to have better perspective to deal with the issue on hand. - Reply By Amit Agrawal - The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reply = As subject issue is w.r.t. Feb, 2019 (I missed this fact while sharing my views earlier), you cannot amend subject Form GSTR-1 now. Hence, you need to submit your reply explaining the error happened along-with factual position duly backed by evidences to Dept., so as to get demand dropped. These are ex facie views of mine and the same should not be construed as professional advice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... / suggestion. - Reply By FARIDUDDIN AHMAD - The Reply = ERROR HAS BEEN COMMITTED BY THE TAX PAYER IN THE MONTH OF FEB 2019 GSTR 1 - Reply By FARIDUDDIN AHMAD - The Reply = sir is correct to mention in the reply that supplier is only allowed to take credit in accordance with the provisions of sub section (2) of Section(16) of the act read with rule 36 during the relevant period - Rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly By Shilpi Jain - The Reply = Whether GSTR-1 allows 18% in CGST and SGST? - Reply By Shilpi Jain - The Reply = Assuming error has happened, there is no short payment of taxes by assessee and it is settled -- as per article 265 of the Constitution of India - No taxes can be levied or collected without authority of law. So no way can the department demand the payment of taxes shown in G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STR-1 as that is not the rate as per the law. You could just make a simple reply mentioning the error happened. - Reply By Shilpi Jain - The Reply = Have you not filed GSTR-9 9C ? - Reply By Shilpi Jain - The Reply = Also if the recipient has availed credit of 18% CGST and 18% SGST, then obviously he would have to reverse the excess taxes availed. No doubt in that since he has not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een charged with those taxes nor has be paid those taxes to the supplier. - Reply By FARIDUDDIN AHMAD - The Reply = ys i have filed GSTR 9 but not 9C - Reply By FARIDUDDIN AHMAD - The Reply = yes GSTR-1 allowed 18% - regarding GSTR 1 - Query Started By: - FARIDUDDIN AHMAD Dated:- 11-3-2023 Goods and Services Tax - GST - Got 11 Replies - GST - Discussion Forum - Knowledge Sharing, re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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