Question20:

1. We have some invoiced amounting Rs 1.00 lakhs left in 17-18 and the same was added in the month June 18 and the tax was also paid in June 18 with interest and set off through 3B. In which column we have to add the turnover of invoices related to 17-18 in ANNUAL RETRUN. of 17-18

 2 We have filed Annual Return of 17-18. There is short deposit of GST amounting Rs. 10000/- we have deposit the same with interest. Now we face problem to file DRC-3 . when we submit DRC-3 there is an error to mention PRN. we also try to get this from Electronic Liability Register Part-II but did not get it. Pl advise how to get PRN so that we can filed DRC-3


Answer:
As you have corrected the data of FY 17-18 in both GSTR-3B & GSTR-1 of FY 18-19, so you have to show the same in Table 10/11 of GSTR-9 and tax paid through GSTR-3B is to be shown in Table 14 of GSTR-9.

2. Firstly please ensure whether the liability of Rs 10000/- paid through challan is still available in your Electronic cash ledger or is netted off in

DRC-03 because PRN will be generated only after successful payment in DRC-03 and after the payment dialogue box appears as follows:-


If the above dialogue box appeared in your case then only the PRN is generated and you can get the same from the ELR.

But if the above Message was not appeared on your screen on making payment in DRC-03 and payment made through Challan is still in your

Electronic Cash Ledger then you are lacking in filing of DRC-03 and suggested to first go through the Step by step procedure for filing Intimation

for payment in DRC-03 on link  https://tutorial.gst.gov.in/userguide/demandsandrecovery/index.htm#t=Manual_GST_FORM_DRC-03.htm  and then again file the DRC-03.
(Reply dt.17/05/2019)