Date - 15/10/2019

DHARAM SCOOTER HOUSE

Financial Year - 2018/19

COMPUTATION OF ITC EXCESS AVAILED AND INTEREST PAYABLE

ITC claimed in ITC as per Shortfall (-)/ Excess (+) in liability

Date of Interest @ 18% PA
Tax GSTR-3B Book (GSTR3B - BOOK) No of days
Due Date Payment/R
Period Delay
eversal
Total Total Total Total
IGST (₹) CGST (₹) SGST(₹) IGST (₹) CGST (₹) SGST(₹)
(₹) (₹) (₹) (₹)
Apr-18 9,31,518.91 9,29,523.68 1,995.23 0.00 0.00 1,995.23 20-05-18 16-10-19 514 506.00 0.00 0.00 506.00
May-18 9,65,125.24 9,64,893.76 231.48 0.00 0.00 231.48 20-06-18 16-10-19 483 55.00 0.00 0.00 55.00
Jun-18 8,91,972.32 8,91,945.23 27.09 0.00 0.00 27.09 20-07-18 16-10-19 453 6.00 0.00 0.00 6.00
Jul-18 8,58,138.16 8,52,679.22 0.00 2,729.47 2,729.47 5,458.94 20-08-18 16-10-19 422 0.00 568.00 568.00 1,136.00
Aug-18 5,18,345.05 5,18,345.05 0.00 0.00 0.00 0.00 20-09-18 16-10-19 391 0.00 0.00 0.00 0.00
Sep-18 2,46,175.48 2,46,175.48 0.00 0.00 0.00 0.00 20-10-18 16-10-19 361 0.00 0.00 0.00 0.00
Oct-18 6,40,950.68 6,40,950.68 0.00 0.00 0.00 0.00 20-11-18 16-10-19 330 0.00 0.00 0.00 0.00
Nov-18 5,52,663.43 5,46,607.03 6,056.40 0.00 0.00 6,056.40 20-12-18 16-10-19 300 896.00 0.00 0.00 896.00
Dec-18 1,80,805.11 1,80,805.11 0.00 0.00 0.00 0.00 20-01-19 16-10-19 269 0.00 0.00 0.00 0.00
Jan-19 4,90,716.71 4,90,716.71 0.00 0.00 0.00 0.00 20-02-19 16-10-19 238 0.00 0.00 0.00 0.00
Feb-19 2,25,945.29 2,25,835.03 0.00 55.13 55.13 110.26 20-03-19 16-10-19 210 0.00 6.00 6.00 12.00
Mar-19 3,10,215.75 3,09,588.41 0.00 313.67 313.67 627.34 20-04-19 16-10-19 179 0.00 28.00 28.00 56.00
Total 68,12,572.13 67,98,065.39 8,310.20 3,098.27 3,098.27 14,506.74 4,150.00 1,463.00 602.00 602.00 2,667.00

Particulars IGST CGST SGST Total

ITC To be Reversed 8,310.00 3,098.00 3,098.00 14,506.00
Interest on ITC Excess availed 1,463.00 602.00 602.00 2,667.00

→ All amounts are rounded off to nearest rupee

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