I forgot to add two bills worth Rs 40 Lacs dated 10.10.2017 till March 2018 GSTR 3B.
So i added them in GSTR 3b of May 2018 and also in GSTR 1 of May 2018 (The system accepted the date 31.10.2017 as bill date).
Now I adjusted GST liability on this Rs 40 Lacs (i.e 18% of 40Lakh ) of
Rs 7.2 lacs against Input Tax Credit of April 18 and May 18.
Is this correct? Should i have adjusted the same against Cash Ledger?
How will i show this in GSTR 9 in Table 14 – Differential tax paid on account of declaration in 10 & 11 above ?
Answer : There is no specific provision in GST Act for such issues .