Whether excess payment of output tax in GSTR 3B of Mar 2018 can be adjusted by showing/paying less output tax in GSTR 3B of APR2018.

Reply— Rectification of GSTR-3B is not permissible. In the above case, the taxpayer can either apply for refund of excess tax paid or it can be adjusted with tax liability of subsequent tax period. As both tax period (March and April) falls in different financial year, it is advisable to apply for refund instead of adjusting through future tax liability to avoid any complexity at the time of assessment. 

Refund application on account of Excess payment of tax can be filed, when the taxpayer has paid excess tax (in the form of advance tax or tax deducted/collected at source or self-assessment tax or payment of tax on regular assessment) against the tax required to be paid by him.