-Returns are a way of communicating business data to the
-Different types of returns are prescribed for sending different types of
-In this presentation common errors relating to returns GSTR-1 and GSTR-3B are
-No Revised Return Record wise amendment possible.
Law relating to filing and amendment of GSTR-1
| Section | Details |
| 37(1) | Obligation to file return |
| 37(3) | Allows rectification of errors |
| Proviso to 37 (3) | Time Limit to rectify:
Next Year September Month Return Filing of annual return whichever is earlier |
Reasons for Errors
- Data Entry Errors
- Complicated with more number of tables in a return
- Confusion in table headings
- Sub-Totals, Grand Totals and Return Totals not generated in the return
Reasons for Errors in GSTR-1
- Verification of data or cross checking of data entered in returns is very
- In print out only summary is given in case of GSTR-1 and Invoice Level details are not generated for
Stage of filing GSTR-1
| Stages | Process | Remarks for stage | Editing Option |
| Stage 1 | Save | Data entered is saved | Available
(Reset button to delete all the data)
|
| Stage 2 | Submit | At this stage tax liabilities and inputs are confirmed and submitted | Available |
| Stage 3 | Offset Liability | All tax liabilities are
adjusted with credit ledger and cash ledger.
|
Not Available
|
| Stage 4 | Filing of Return | Return is filed finally. | Not Available |
Amending GSTR-1data
| Particulars | Table No. | Is amendment possible |
| B2B Sales | 4 | Yes Table-9 |
| B2C Large-Inter-state | 5 | –do– |
| Exports | 6 | –do– |
| Note: In GSTR-1 only in Table 4,5&6 invoice wise data is to be entered hence for all these 3 tables, amendment is given in one Table i.e., 9 | ||
Amending GSTR-1 data
| Particulars | Table No. | Is amendment possible |
| B2C Small | 7 | Yes Table 10 |
| Exempted | 8 | No |
| Advances Received | 11 | Yes Table 11 itself |
| HSN Summary | 12 | No |
| Documents | 13 | No |
Difficulties in GSTR-1
- Outward supplies have to be divided into 23 types as per form notified and more as per online
- Number of Tables to be filled as per notified form is 10 whereas it is 19 as per online form
GSTR-1 6 Types of Errors
- Data entered in wrong table/sub-table/tile.
- Data entered in correct table but field value is wrongly
- Data is not at all entered (missed).
- Data entered
- Data entered belonging to other dealers
- Data amended but
GSTR-1 – Common Errors 1 Data entered in wrong table/sub-table/tile
- Shifting of invoice from one table to another table is not directly possible through Wrong data to be deleted and right data to be entered. (Use Table 9/10
- B2B Sales entered as B2C Sales
- RCM purchases entered in B2B Sales
- Zero rated sales entered as Nil Rated sales
- 1% sales entered as deemed exports
GSTR-1 – Common Errors
2 Data entered in correct table but field value is wrongly entered
- Inter State sales entered as Intra State Sales
- GST Number, Invoice/Dr Note/Cr Number, Tax Amount, Place of supply wrongly entered
These mistakes can be rectified using Table 9/10 in subsequent month GSTR-1
GSTR-1 – Common Errors
3 Data is not entered at all (missed)
- Invoice is not entered in GSTR-1
These mistakes can be rectified using Table 9/10 in subsequent month GSTR-1
GSTR-1 – Common Errors 4 Data entered twice
- Invoice is not entered in GSTR-1
These mistakes can be rectified using Table 9/10 in subsequent month GSTR-1
GSTR-1 – Common Errors
5 Data entered belonging to other dealers
- By mistake invoices belonging to other dealers entered
Possible Solution:
Through amendment invoice cannot be deleted. One way is to issue a credit note for full amount.
GSTR-1 – Common Errors
6 Data amended but wrongly.
- Data was amended using Table 9/10/11 in subsequent But the amendment was wrongly carried out.
Possible Solution:
A particular record or invoice can be amended only once. Issuing a credit note or debit note may be one option.
GSTR-1 – Common Errors
- Data was amended using Table 9/10/11 in subsequent But the amendment was wrongly carried out.
Possible Solution:
A particular record or invoice can be amended only once. Issuing a credit note or debit note may be one option.
GSTR-1
Things that cannot be amended/rectified
- A bill of supply cannot be changed as a Tax Invoice
- Type of Export – With /Without payment cannot be amended
- Invoice Date cannot be shifted to another
- One Place of Supply (POS) cannot be split into 2 by way of
- A record cannot be amended more than once
- HSN and Document summary cannot be amended
GSTR-3B
Common Errors
- Next Year September Month Return
- Filing of annual return whichever is earlier
Law relating to amendment of GSTR-3B
| Section | Details |
| 39(1)
Rule 61
|
Obligation to file return |
| 39(9) | Allows rectification of omission or incorrect particulars
1) Next Year September Month Return 2) Filing of annual return whichever is earlier |
Common Errors in 3B
- Many Press Notes, Circulars, Notifications and other material issued. One may refer to those sources for more
- One need to follow the GSTIN website rules and regulations and input validation controls while filing the
Common Errors in 3B
| Under reporting in 3B | Possible Solution | |
| Taxable Value Tax
ITC |
Add in the subsequent 3B
Add in the subsequent 3B and pay interest if applicable Add in the subsequent 3B |
|
–
| Over reporting in 3B | Possible Solution | |
| Taxable Value Tax
|
Reduce in the subsequent 3B
Reduce in the subsequent 3B and not eligible for any interest. If not possible seek refund. Reduce in the subsequent 3B |
|
Common Errors 3B Examples
| Month | Correct Taxable Value | Value Reported in 3B |
| April | 100.00 | 80.00 |
| May | 150.00 | 170.00 (150+deficit20) |
–
| Month | IGST Amount | Value Reported in 3B |
| May | 50.00 | 60.00 |
| June | 10.00 | 0.00
(10- excess 10) |
Comparison of 3B and 1values
- Possible Scenarios
| GSTR-1 | GSTR-3B | Action |
| Correct | Correct | No issue |
| Correct | Wrong | Adjust the difference in next 3B |
| Wrong | Correct | Amend the difference in next R1 |
| Wrong Wrong Adjust / Amend 3B and R1 | ||
Notices may be received for differences between R1 and 3B and 2A/2B with 3B.
Keep amendments / adjustments data ready to reply for those notice.
Common Errors R1 and 3B
- IGST Sales reported correctly in R1 but reported as CGST/SGST sales in 3B or vice versa
- Credit Notes reported in R1 but not reduced in 3B
Precautions
- Use trusted software to prepare and file GST return returns
- Cross check the data uploaded to website before adjusting liability
- Data relating to amendments /adjustments made in subsequent returns should be recorded separately in books of accounts
- Un reported Invoices in 2A/2B should be informed to vendors regularly
- Read instructions to returns and various notifications and circulars issued regarding filing of returns and amendments thereof
Author Bio
What to do if purchase amount wrongly accounted in GSTR 3B Table 5 Exempt or Nil Supply
GSTR1 uploaded successfully. GST Sale / Liability is less than Credit note shown. But GSTR1 details not reflected in 3B. What to do?
by mistake i have shown export sales as b2b sales in 2b. the party is in the export business only. please guide me to solution.
How can we show Credit note of Unregistered person for same state i.e. Registration in UP and POS is also UP.
Can you suggest.
while submission of GST return the invoice number has been given DN/FOS/4/2021 instead of DN/FOS/04/2021. Is this correct or not?
Sir I have filed gstr 1 B2B invoice with someone else GSTR no how do I rectify it
Resp .sir,
Meri ek querry hai, 2018-19 mai Gstr1 me jo sale dikhaya tha usme bymistake galat gst no.me dal diya hai.aau abhi amendment kar sakte hai kya.ya khuch aur solution hai kya.
Sir, I have wrongly updated details in GSTR 1 and return filled ,but during filling 3B i have not paid tax for wrong value which i have entered.how should i Ammend this in next month return
Payable Tax amount CGST 50000 SGST 50000 but wrongly paid CGST 20000, SGST 2000 how to rectify in GSTR 3B please reply
Sir mera ek ques hai ki mene gatr 1 Shi file kia hai but 3b me mene sale glt dal di sale mene zero rated ka jo invoice tha sale ka bo nil rated bale table me nhi dala blki usko me total sale Jo b2c tha usi me zero rated bala taxable direct add krke dal dia ….ab next month kya adjustment kia ja skta hai I mean esko kese Shi kia ja skta hai
Very informative article Sir. Thank a lot. I still have one query. What is to be done if my supplier has by mistake shown his sales to me under B 2 C and not under B 2 B. It is pertaining to the months Jan to March 2021. If he shows these bills in current months returns his 1 and 3 B will mismatch. Is there any way to solve this issue? Please Guide.