Taxpayers under regular category are filing GSTR 1 and GSTR 3B to report their transactions. GSTR 1 is for reporting of details of outward supplies including amendments if any and GSTR 3B is for reporting summary transactions for payment of taxes and claiming ITC.
Since there has been numerous changes in GST Law and Rules, chances are there that taxpayers may have made inadvertent mistakes.
For transactions relating to the tax period July 2017 to March 2018 may be rectified before filing returns for March 2019 month vide Order No 02/2018-Central Tax dated 31st December 2018. No additional claim of missing ITC may be made post filing of March 2019 returns.
We have prepared various scenarios wherein taxpayers may have erred in furnishing details in returns for 2017-18 and methodology to rectify the same in GSTR 1 or GSTR 3B of March 2019 Returns which is fast approaching.
| Sl. No. | Error Scenarios | Return Type | Action to be taken in GST Returns | Table Reference in GST Returns |
| 1 | Missed to disclose domestic taxable outward supply transaction GST Returns pertaining to any of the tax period July’17 – Mar’18 | GSTR-1 | Disclose the domestic taxable outward supply transaction in GSTR-1 to be filed for Mar 2019 | 4A, 4B, 4C, 6B, 6C – B2B 5A, 5B – B2CL 7 – B2CS |
| GSTR-3B | Add taxable turnover and tax liability in GSTR-3B to be filed for Mar 2019 | 3.1 (a) – Outward Taxable Supplies (Other than Zero Rated, NIL and Exempted) | ||
| 2 | Missed to disclose export outward supply transaction in GST Returns pertaining to any of the tax period July’17 – Mar’18.
Missed to update shipping bill & port code details for the export transactions disclosed in the GST Returns during the period July’17 – Mar’18 |
GSTR-1 | Disclose the export outward supply transaction in GSTR-1 to be filed for Mar 2019
Amend the export transaction with shipping bill details & port code |
6A – Exports 9A – B2B, B2CL & Exports Amendment |
| GSTR-3B | Add taxable turnover and tax liability in GSTR-3B to be filed for Mar 2019 | 3.1 (b) – Outward Taxable Supplies (Zero Rated) | ||
| 3 | Missed to disclose Debit Note / Credit Note transaction in GST Returns pertaining to any of the tax period July’17 – Mar’18 | GSTR-1 | Disclose the CN/DN transaction in GSTR-1 to be filed for Mar 2019 | 9B – CNDN (B2B, B2CL & Exports) |
| GSTR-3B | Adjust CNDN taxable value and tax liability in GSTR-3B to be filed for Mar 2019 | 3.1 (a) & 3.1 (b) | ||
| 4 | Missed to disclose advance tax liability in GST Returns pertaining to any of the tax period July’17 – Mar’18 | GSTR-1 | Disclose the advance tax liability in GSTR-1 to be filed for Mar 2019 | 11A (1) – Advance Tax Liability |
| GSTR-3B | Add advance value and tax liability in GSTR-3B to be filed for Mar 2019 | 3.1 (a) & 3.1 (b) | ||
| 5 | Missed to adjust advance tax liability in GST Returns pertaining to any of the tax period July’17 – Mar’18 | GSTR-1 | Adjust the tax liability in GSTR-1 to be filed for Mar 2019 | 11B (1) – Adjustment of Advances |
| GSTR-3B | Adjust advance value and tax liability in GSTR-3B to be filed for Mar 2019 | 3.1 (a) & 3.1 (b) | ||
| 6 | Incorrectly disclosed advance tax liability in GST Returns pertaining to any of the tax period July’17 – Mar’18 | GSTR-1 | Adjust the advance tax liability in GSTR-1 to be filed for Mar 2019 | 11A – Advance Tax Liability |
| 7 | Incorrectly adjusted advance tax liability in GST Returns pertaining to any of the tax period July’17 – Mar’18 | GSTR-1 | Correct the advance tax liability adjustment in GSTR-1 to be filed for Mar 2019 | 11B – Advance Tax Liability |
| 8 | Furnished incorrect Tax Invoice / CNDN No., Tax Invoice / CNDN Date, POS, Customer GSTIN, Tax Rate, Tax Amount, Taxable Value & Invoice Value in GST Returns pertaining to the outward supply transaction for the period July’17 – Mar’18 | GSTR-1 | Amend the tax invoice / CNDN document with correct details as mentioned on the Tax Invoice in GSTR-1 to be filed for Mar 2019 | 9A – B2B, B2CL & Exports Amendment 9C – CNDN Amendment 10 – B2CS Amendment |
| GSTR-3B | Adjust the taxable turnover & tax liability to the extent of correction in GSTR-3B t be filed for Mar 2019 | 3.1 (a) & 3.1 (b) | ||
| 9 | Missed or incorrectly disclosed outward nil rated, exempt & non-GST supply in GST Returns pertaining to any of the tax period July’17 – Mar’18 | GSTR-1 | Add / correct outward nil rated, exempt & non-GST supply figures in GSTR-1 to be filed for Mar 2019 | 8A, 8B, 8C & 8D – Nil Rated, Exempt & Non-GST Supply |
| GSTR-3B | Add / correct outward nil rated, exempt & non-GST supply figures in GSTR-3B to be filed for Mar 2019 | 3.1 (c) & 3.1 (e) | ||
| 10 | Missed or incorrectly disclosed inward nil rated, exempt & non-GST supply in GST Returns pertaining to any of the tax period July’17 – Mar’18 | GSTR-3B | Add / correct inward nil rated, exempt & non-GST supply figures in GSTR-3B to be filed for Mar 2019 | 5 – Inward Nil Rated, Exempt & Non-GST Supply |
| 11 | Missed or incorrectly disclosed RCM taxable value & tax liability in GST Returns pertaining to any of the tax period July’17 – Mar’18 | GSTR-3B | Add / correct RCM taxable value & tax liability figures in GSTR-3B to be filed for Mar’19 | 3.1 (d) |
| 12 | Missed to avail eligible ITC in GST Returns pertaining to any of the tax period July’17 – Mar’18 | GSTR-3B | Avail missed ITC in GSTR-3B to be filed for Mar 2019 | 4A – ITC Available (B2B, RCM, Import) |
| 13 | Availed excess ITC in GST Returns pertaining to any of the tax period July’17 – Mar’18 | GSTR-3B | Adjust the excess claimed ITC in GSTR-3B to be filed for Mar 2019 | 4A – ITC Available (B2B, RCM, Import) |
| 14 | Missed to reverse ITC on account of non-payment to suppliers within 180 days from the date of invoice during the period July’17 – Mar’18 | GSTR-3B | Reverse proportionate ITC to the extent of non-payment to the suppliers beyond 180 days from the date of the invoice in GSTR-3B to be filed for Mar 2019 | 4B (2) – Other Reversal |
| 15 | Missed to reverse ITC on account of partly exempt / non-GST and partly taxable supplies in GST Returns during the period July’17 – Mar’18 | GSTR-3B | Reverse proportionate ITC as per the calculation u/r 42 & 43 of CGST Rules 2017 in GSTR-3B to be filed for Mar 2019 | 4B (1) – Reversal as per Rule 42 & 43 |
| 16 | Missed to disclose Ineligible ITC in GST Returns during the period July’17 – Mar’18 | GSTR-3B | Disclose in-eligible ITC in GSTR-3B to be filed for Mar 2019 | 4D – In-eligible ITC |
| 17 | Missed to discharge interest liability on account of delay in payment of tax or reversal of ITC claimed in excess in GST Returns during the period July’17 – Mar’18 | GSTR-3B | Disclose interest liability in GSTR-3B to be filed for Mar 2019 | 5.1 – Interest & Late Fees |
| 18 | Excess reversal of ITC in GST Returns during the period July’17 – Mar’18 | GSTR-3B | Avail wrongly reversed ITC in GSTR-3B to be filed for Mar 2019 | 4A – ITC Available (B2B, RCM, Import) |
Note – This is for information only. For exact details of changes, the notification/Circular may please be referred to, as and when they are issued.
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hi
I report B2C sale in Exempt sale in GSTR1 how can i amend this error.
sir by mistatke we have shown b2c nil return sale in 8a 8b 8c & nil rated
Please give me advise how to rectify the same
SiR/MA’AM,
I’ve mistakenly filled more than the actual amount of exempt purchase of the month of July 2020 and also it’s a quarterly registration …how can I correct it? I’ve also filed the return for august 2020 … please tell what are the implications and what can I do about this?
Hi Sir, while filing GST returns we have not mentioned exempted gst sales how to rectify the error
Hello sir, In January 2020 month Outward taxable supplies services we are wrongly mentioned in GSTR-3B Excess amount, but we try to adjust in march 2020 but amount its come minus value, GSTR3B column (a) minus value not accept how we will be able to rectify..? Please guide me Sir.
8A, 8B, 8C & 8D – Nil Rated, Exempt & Non-GST Supply error show the number of record 1 and is show in zero how to edit this error
Hello sir, In August 2019 month exempted services are mentioned in GSTR-1 but forgot to mention in GSTR-3B . when we have to rectify and how we will be able to rectify..? Pls guide me Sir..
Hi,
I have recently found out the mistake made in online filing of return for GSTR 1 for the September 2017 quarter. what can i do now for the correction?
Sir, can we take the itc not showing in gstr 2A but we do have invoice for the same?
sir, what is the procedure to reverse the excess itc claimed during the previous year 2017-18 and 2018-19
Missing Nil rated and Exempted Sales for FY-17-18, Can i report Mar-19-GSTR-1, there is no option for ammedment, How to report this section
It says very clearly that for the period 1/7/2017 to 31/03/2018 the correction can be done before filing March 2019 returns
Dear,Sir,
Thanks a lot for such detailed table of information for corrective action to be taken,
Hi Sir,
I have two queries related to GSTR correction –
01) How do I corrrect my GSTR – 1 and GSTR – 3B – Our accountant shows B2C as a export services. My collegue visit various cities for the client meeting and he had gone to Hong Kong for the same. We have claimed the amount with addition of our management consultancy fees from our Hong Kong client. The invoices have been raised in INR, our accountant shows its as a export services and shown it in export of services with payment of IGST in GSTR -1 and GSTR- 3B. My client is unregistered dealer because he doesn’t have GSTIN. So this the case of B2C. Please suggest me how do I correct the my GSTR for FY 2017-18.
Thanking you.
Small clarification in the above details mentioned you (i:e) last date is March 31 or Month of March Return (April 20)
Sir, I am a partner of a firm by name Akshitha Biotech a Pharmaceutical Formulations (For Human use)..Due to miss match with sales, lot of stocks returned by our Dealers and we have already paid GST on it.. There is a quite big quantity of stick expired…Could you please guide us, how we get back our paid GST on expired stock? what is the procedure? Please guide us..