Consequences of Difference in GSTR 1 vs. GSTR 3B || CA Bimal Jain
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- čas přidán 7. 01. 2022
- Consequences of Difference in GSTR 1 vs. GSTR 3B || CA Bimal Jain
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GST Law is getting stringent day by day. In order to punish the dishonest taxpayers, the entire industry is getting effected. This recovery procedure without SCN on the event of mismatch between GSTR-1 & GSTR-3B is going to trouble a hell lot of taxpayers in the future.
Thank you Sir for this crucial and important update. 🙏
Regards,
Stay Safe..
The law changes like volatility in oil and commodities market . 😊
Excellent knowledge sharing sir. Pl keep upload videos like this.
Why the provision is viewed one sided only ie passing for ITC, why not it is viewed as the person is acknowledging liability as well? There are Practical cash flow difficulties in business specially small players. If the government is restricting business , then they should do away with interest on late payment. QRMP is not workable with business deals and difficult with large-scale companies and forced to opt monthly filing options.
CBEC-20/16/05/2021-GST/23: Sec 75(12) as amended by FA, 2021 - Guidelines for implementation [3.3 Accordingly, where ever any such amount of tax, self-assessed by the registered person in his outward supply statement GSTR-1 is found to be short paid or not paid by the said person through his GSTR-3B return in terms of the provisions of sub-section (12) of section 75 of the Act, the proper officer may send a communication (with DIN, in terms of guidelines issued vide Circular No. 122/41/2019-GST dated 5th November 2019) to the registered person to pay the amount short paid or not paid, or to explain the reasons for such short payment or non-payment of self-assessed tax, within a reasonable time, as prescribed in the communication. If, the concerned person is able to justify the differences between GSTR-1 and GSTR-3B, or is able to explain the reasons of such short-payment or non-payment of tax, to the satisfaction of the proper officer, or pays the amount such short paid or not paid, then there may not be any.
Thank you sir
Sir, You are the best
Yes
sir law makers makes rules but they forget to co relate with other already issued rules which can be contradict later..
Nice submission
yes department will ask on the basis of gstr 1
100% agree Sir
GST Department issued a circular or instructions dated 7th January, 22 vide no CBEC - 20/16/D5 /2021-GST /23, recovery proceeding under provision of sec79 of the CGST act, in cases covered under explaination to sub sec 12 of the sec 75 of the CGST act.
इसी कारण GST@1%बनाने के पिछे लगा हु।
1st tax not movement tax value only add value cost in cost price
Sir Instructions No 1 is issued for said rule of mismatch between GSTR1 and 3B after your webinar . Pl see and suggest
Sir, Please read Section 79 sub clause (vii) where a person on whom a notice is served under sub-clause (i) proves to the satisfaction of the officer issuing the notice that the money demanded or any part thereof was not due to the person in default or that he did not hold any money for or on account of the person in default, at the time the notice was served on him, nor is the money demanded or any part thereof, likely to become due to the said person or be held for or on account of such person, nothing contained in this section shall be deemed to require the person on whom the notice has been served to pay to the Government any such money or part thereof;
If you clarify, the differences was due to clerical error... then no problem ..
Yes sir they demanding 5lakh from me its different in gstr1 or 3b what can I do
What about those evaders who do not file GSTR 1 and only file 3B?
बहुत से नियम बदलने चाहिए । Debit और क्रेडिट नोट्स के विषय में 6 माह का वक्त बेकार है। हर माह फाइल करने के लिए अनिवार्य किया जाना चाहिए ।
Sir my kind suggestion to u please record viodo Hindi so people understand very well.
,yes
What about books of accounts
We have been suffering from the GST LAW ..... The Goverment is making rowlatt Act ..
I was in law firm and left this field due to hectic gst implications. Looking job in alternate Field.
Practically department may issue scn.
Please file wp sir u correctly said sir
Who are these law makers making such provisions without knowing practical reality problems and implementation
Must be No
Hello sir
No SCN required since self assessment and confirmed declaration. Stright recovery procedure.
But assessee self assess tax in 3B, when a person is declaring correct tax liability on 50000 and also willing to pay tax on it then how the question of recovery arose??
@@h4hiten
If the declaration of liability under GSTR-1 and Payment under GSTR-3B are same, no recovery. Else the taxpayer have to face consequences. The entry under GSTR-1 is mostly made because of pressure from receiver of supplies, but the taxpayer won't be interested to part with tax they already collected, but not willing to remit to govt. That laziness will be prevented henceforth.
@@ramamoorthyh sir mujse gsr1 ok upload hui bt gst r3 k time mujse taxble amount me 8000 ki jgha 80000 filled ho gyi or tax 8000 wala hi hai..only clerical mistake taxable amlount.plz give me answer hor correct taxble amount in gst r 3
@@himanshudhiman3680
Correct when filing GSTR-9
@@ramamoorthyh sir bt gst r 9 ke sale toh gst r 1 ko reflect krti hai..or mujse glti hui hai 3b me
No
सर आप अपना गुस्सा कहा निकालते हो क्योंकि आपको भी GST की यातना बरदाश्त नही होती होगी
मुझे भी बताओ
दिल तो जहर खाने का करता हे
यह क्या बंदरो की सरकार हे
अक्कल kam होगी to परेशानी होगी ही
Hame तो problem kuch भी नहीं है gst में
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