Dear Sir
I am working as a Accountant in Restaurant. I have filed GSTR-3B .But not filed GSTR-1.Because GSTR-1 has a time extended up to 30-1-2019. Our restaurant Turnover more than 1.5 Cr. Per Ann-um. AtPresent. Up to Nov-2018 GST Returns filed by consultant. He filed Return whatever data given by me he filed Return with same. We are 5% GST charged on Sales, that same pay tax and filed return without claim ITC.
But Dec-2018. Return filed my self. In this Dec-2018 Return I claimed ITC Rs.10,200/-.against officially appeared in more than Rs12,000/- in GSTR-3B. and deduct that amount remaining amount pay tax (Total Tax Rs.1,36,668 - Rs.10,200= Rs.1,26428 Tax paid) Return status is submitted not filed.
Consultant feel angry and told to me that you are wrongly filed.you are claimed Rs.10200/- ITC in Dec-2018 GSTR-3B. So tax rate changed from 5% to 12%
I have under the following doubts.
1. without filing of GSTR-1 we can file GSTR-3B first
2. According to Consultant If ITC claim in GSTR-3B Tax rate may change 5% to 12%
3. If wrongly file return How can I to rectify it
4.Any penalties or notice would be come from department
Thanks & regards
Rama Mohana Rao Pilla
Roshni went to the bank to withdraw Rs 4,000 she asked the cashier to give her rupees hundred and Rs 200 notes only roasting Court 13 notes in all how many of rs100 and how many notes of rs200 she received