1. What happens if I have paid GST under the wrong head? Can I shift the balances in the electronic cash ledger from one head to another? For example, CGST to SGST.
Answer: The Central Board of Indirect Taxes and Customs (CBIC) has provided for the shifting of tax paid under the wrong tax head using Form PMT-09. Using this form, a registered taxpayer can transfer any amounts of tax, interest, penalty, etc., available in the electronic cash ledger, into the appropriate tax or cess head under IGST, CGST, and SGST in the electronic cash ledger.
Hence, if you have incorrectly paid CGST instead of SGST, you can now rectify the same using Form PMT-09 by reallocating the amount from the CGST head to the SGST head. It is important to note that the tax amount wrongly paid into the electronic cash ledger should not have been utilised for any payment.
2. The turnover in my Form 26AS is not matching with the turnover in my GSTR-3B. What are my next steps?
Answer: The turnover reported in Form 26AS and the GSTR-3B return may not match because of differences arising from branch transfers, exempt turnover, etc. You will need to undertake a proper month-wise reconciliation to find out why these differences exist.
If there are genuine errors, you need to disclose the same when filing the annual GSTR-9. If GSTR-9 does not apply to your business, undertake the reconciliation process and maintain a record of all the mismatches. This way, in case you receive a notice from the CBIC, you can comply by providing the requisite data.
Also, note that if there is a shortfall of tax, the same needs to be paid while filing GSTR-3B of the next return period or filing Form DRC-03. Alternately, if the taxes paid are in excess, the same can be claimed as a refund.
3. I had cancelled my GST registration in March 2019 as I used only to sell exempted items then. How can I revoke my cancelled registration under the GST Amnesty Scheme?
Answer: The revocation of cancellation of GST registration under the GST Amnesty Scheme is only meant for cases where the registration has been cancelled due to non-filing of GST returns or violation of the provisions of the GST law. If you cancel your registration due to any other reason, you will not revoke the same under the GST Amnesty Scheme.
4. I had generated an e-way bill 10 days ago and provided the wrong company’s name by mistake. Can I cancel the e-way bill now?
Answer: If an e-way bill has been generated with incorrect information, it can be cancelled and generated afresh. However, the cancellation should be made within 24 hours from the time of generation.
If 10 days have passed, like in this situation, it could result in a notice from the department as there would be a difference between the e-way bill records and the GST returns filed. Hence, it would be advisable to write a letter to the jurisdictional GST officer stating the mistake made to defend yourself against any future notice.
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