I paid GST under the wrong head. Can it be adjusted?

No. GST paid under the wrong head cannot be directly adjusted. You must pay the correct tax again under the proper head and file a refund claim using Form GST RFD-01 on the GST portal.

My GSTR-1 shows higher sales than my books. Will GSTN demand extra tax?

Yes. Mismatches between GSTR-1 and GSTR-3B are tracked and can trigger an ASMT-10 or DRC-01A notice. Reconcile GSTR-1 vs GSTR-3B vs books every month. Pay the difference with interest via DRC-03 if the discrepancy is genuine.

How do I correct wrong figures in a filed GSTR-3B?

GSTR-3B cannot be revised once filed. Corrections must be made in the next month's GSTR-3B. Pay shortfall with interest. Reverse wrongly claimed ITC with interest. Always reconcile before filing.

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Q: How to deal with GST department notices like DRC-01 and ASMT-10?

When you receive a GST notice: (1) Identify the type — ASMT-10 is a discrepancy notice; DRC-01 is a Show Cause Notice. (2) Download the notice from the GST portal and verify the discrepancy. (3) Collect supporting documents: invoices, GSTR-2B vs books reconciliation. (4) Draft a point-wise reply with legal backing and file it online. (5) If tax is genuinely short, pay via Form DRC-03. (6) If order is unfavourable, file appeal via Form APL-01 within 3 months. Never ignore a GST notice. Contact GST Bandhu at +91-9236965609.

Q: Can I claim ITC if my supplier has not filed GSTR-1?

No. ITC can only be claimed if it appears in your GSTR-2B. If your supplier has not filed GSTR-1 on time, the credit will not reflect in GSTR-2B and you cannot claim it for that period. Follow up with your supplier and wait until the invoice appears in the next GSTR-2B.

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GST Questions Answered

When you receive a GST notice: (1) Identify the type — ASMT-10 is a discrepancy notice; DRC-01 is a Show Cause Notice. (2) Download the notice from the GST portal and verify the exact discrepancy. (3) Collect supporting documents — invoices, GSTR-2B vs books reconciliation. (4) Draft a point-wise reply with legal backing and file online. (5) If tax is genuinely short, pay via Form DRC-03. (6) If the order is unfavourable, file appeal via Form APL-01 within 3 months. Never ignore a GST notice — contact GST Bandhu at +91-9236965609 for professional help.

No. ITC can only be claimed if it appears in your GSTR-2B. If your supplier has not filed GSTR-1 on time, the credit will not reflect in GSTR-2B and you cannot claim it for that period. Follow up with your supplier and wait until the invoice appears in the next GSTR-2B.

No. GST paid under the wrong head cannot be directly adjusted between CGST, SGST and IGST. You must: (1) Pay the correct tax again under the proper head. (2) File a refund claim for the wrongly paid amount using Form GST RFD-01 on the GST portal. Always verify the place of supply before making payment.

Yes. Mismatches between GSTR-1 and GSTR-3B are tracked by the GST system and can trigger an ASMT-10 or DRC-01A intimation. Reconcile GSTR-1 vs GSTR-3B vs books every month. Pay the difference with interest via DRC-03 if the discrepancy is genuine.

GSTR-3B cannot be revised once filed. Corrections must be made in the subsequent month's GSTR-3B. If you reported less tax — pay the shortfall with applicable interest. If ITC was wrongly claimed — reverse it with interest. If ITC was missed — claim it in the next return (within 30th November of the following financial year). Always reconcile before filing.

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