pri Rectification/amendment of GST Returns (GSTR 3B & GSTR 1) Correction/rectification/amendment of GST Returns (GSTR 3B & GSTR 1)

In the GST Regime we have seen several changes including the changes made under returns. GSTR-3B (i.e. a summary return) was brought for short period by the Government, while for detail of it FORM GSTR-1 and FORM GSTR-2 were also introduced. It was clarified that the system will automatically reconcile the data submitted in FORM GSTR-3B with FORM GSTR-1 and FORM GSTR-2, and the variations if any will either be offset against output tax liability or added to the output tax liability of the subsequent months of the registered person.

As per – section 37(3) of CGST Act, any registered person, who has furnished the details under section 37(1) for any tax period and which have remained unmatched under section 42 or section 43 of CGST Act, shall, upon discovery of any error or omission therein, rectify such error or omission in such manner as may be prescribed, and shall pay tax and interest, if any, in case there is short payment of tax on account of such error or omission, in return to be furnished for such tax period.

Provided that no rectification of error or omission in respect of the details furnished under section 37(1) of CGST Act shall be allowed after furnishing of the return under section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier – first proviso to section 37(3) of CGST Act.

Department has issued a detailed circular No. 26/26/2017=GST dated 29-12-2017 giving instructions to correct errors made in filing GSTR-3B.

It is clarified that as return in FORM GSTR-3B do not contain provisions for reporting of differential figures for past month(s), the said figures may be reported on n et basis along with the values for current month itself in appropriate tables i.e. Table No. 3.1, 3.2, 4 and 5, as the case may be.

It may be noted that while making adjustment in the output tax liability or input tax credit, there can be no negative entries in the FORM GSTR-3B. The amount remaining for adjustment, if any, may be adjusted in the return(s) in FORM GSTR-3B of subsequent month(s) and, in cases where such adjustment is not feasible, refund may be claimed.

Where adjustments have been made in FORM GSTR-3B of multiple months, corresponding adjustments in FORM GSTR-1 should also preferably be made in the corresponding months.

Mistakes in GSTR-3B: 

Filing of GSTR-3B return is a four step process – Stage 1 – Confirmed Submission, Stage 2 – Cash Ledger Updated. Stage 3 – Offset Liability, Stage 4 – Return filed. Before discussing about the errors, we must know the stage at which we want to correct or modify the data in GSTR 3B

Stages Process Editing Option Remarks for stage
  Stage 1 Submit Available At this stage tax liabilities and inputs are confirmed and submitted
  Stage 2 Cash Ledger Available Cash is added to the electronic cash ledger as per return liability
  Stage 3 Offset Liability Not Available All tax liabilities are adjusted with credit ledger and cash ledger.
  Stage 4 Filing of Return Not Available Return is filed finally.

The return can be edited at Stage 1 and Stage 2 only. The return cannot be edited at stage 3 and stage 4.

In that case, the adjustment can be made only in return of next month, as there is no provision to amend the GSTR-3B return after filing.

Now if the errors are known before offsetting and filing then the same can be corrected by editing the respective liability side/input side etc. but on the other side if the errors are known after the offsetting and filing of return then in that case we need to do the following as the circular suggest :

Common Errors Types in GST Returns: 

1. Under-reporting of Tax Liability (Return filed)

  • Liability may be added in the return of subsequent month(s) after payment of interest. (Suppose in a certain month some sale bill missed to be reported and due to this while adding this sales amount to current month sales, liability will also get increased. The said liability will have to be paid along with appropriate interest amount. Under GSTR 3B additional sales figure will be added in point no. 3.1 i.e. “Outward supplies and inward supplies on reverse charge”. Though in GSTR 3B where the said interest can be shown is not explained so only payment can be made.).
  • If such liability was not reported in FORM GSTR-1 of the month/quarter concerned, then such liability may be declared in the subsequent month’s/quarter’s FORM GSTR-1 in which payment was made. (The tax liability along with interest considered in GSTR 3B can be reconciled with GSTR 1 data).

2.  Over-reporting of Liabilities 

  • Liability may be adjusted in return of subsequent month(s) or refund may be claimed where adjustment is not feasible. (Suppose if a bill was booked twice or some sales return transactions were missed to be considered then the same can be adjusted with the current month liability, if feasible otherwise refund can be claimed. Under GSTR 3B over reported sales figure will be deducted from the total sales figure (if feasible) from point no. 3.1 i.e. “Outward supplies and inward supplies on reverse charge”.). It may be noted that while making adjustment in the output tax liability or input tax credit, there can be no negative entries in the FORM GSTR-3B.
  • Where the liability was over reported in the month’s / quarter’s FORM GSTR-1 also, then such liability may be amended through amendments under Table 9 of FORM GSTR-1.

3.  Wrong-reporting of Liabilities 

  • Unreported liability may be added in the next month’s return with interest, if applicable. Also, adjustment may be made in return of subsequent month(s) or refund may be claimed where adjustment is not feasible. (Suppose interstate liability was shown as intrastate liability or liability was shown with low tax rate. Then said interstate liability or the balance tax liability has to be paid and earlier paid intrastate tax can be adjusted later or can for claimed as refund.).
  • Such taxpayers will have to file for amendments by filling Table 9 of the subsequent month’s / quarter’s FORM GSTR-1.

4.  Under-reporting of ITC 

  • Input tax credit which was not reported may be availed while filing return for subsequent month(s). (Suppose we have missed to consider certain purchases then we can consider the same in subsequent months purchase along with input tax credit available. Under GSTR 3B in point no. 4 i.e. “Eligible ITC” Additional ITC can be added. No, need for any action in GSTR 2 &3 as the same is not effective currently.).
  • No action required in GSTR-1.

5.  Over-reporting of ITC 

  • Pay (through cash) / Reverse such over reported input tax credit with interest in return of subsequent month (s). (Suppose if we have claimed more input tax credit and also utilized then we need to adjust or pay the same along with the applicable interest amount.)
  • No action required in GSTR-1.

6.  Wrong-reporting of ITC 

  • Pay (through cash) / Reverse any wrongly reported input tax credit in return of subsequent month(s).
  • For under reported input tax credit, the same may be availed in return of subsequent month(s).
  • No action required in GSTR-1.

7.  Cash Ledger wrongly reported ( Only Stage 2 effected) 

  • Add cash under the right tax head and seek cash refund of the cash added under the wrong tax head. (Suppose if we have deposited IGST into wrong head (i.e. CGST head and SGST head) then we have to deposit CGST and SGST and we can adjust the surplus IGST with future liability or can claim refund.)
  • No action required in GSTR-1

(Republished with Amendments. Amendments been made by CA Anita Bhadra)

Author Bio

Qualification: CA in Job / Business
Company: N/A
Location: New Delhi, IN
Member Since: 28 Jun 2017 | Total Posts: 2

My Published Posts

More Under Goods and Services Tax

143 Comments

  1. Acuth jalluri says:

    Dear sir, I am entered taxable turnover more in gstr-3b than gstr-1, but the tax amounts are correct. and I submitted the return but not file. shall I revise the return? If not possible to revise the return than what should I do now, to reduce the taxable turnover in gstr-3 B? And is there any chance to get notice from the department? If notice came, what should we do now? Please helps me out from this problem?

  2. Kuntal Banerjee says:

    Sir I gst1 entry the BtoC taxable value mistakenly Rs.2177759.00 but actual value is Rs. 1052780.00 now I gst1 return on submitted & filed . Now I want to rectify the amount .how to process

  3. Sudhagar says:

    Respected Sir,
    While I filed GSTR3B for the month of Oct 2020, by mistake Exports taxable sale is enter in section 3.1 (a) instead of 3.1 (b) . even the details of exports sale is filed correctly in GSTR1. now the main issue is my input is adjusted with domestic sale. and i can’t received my EXPORT IGST for the relevant month.
    Kindly advise & give a solution how to solve.

  4. Saloni says:

    Sir my GSTR 3B March 2021 has wrong filed my outward supplies taxable value is 700000 that is actual gstr-1is right . But 3B is filed to wrong value 7000000. Now how to right my March 2021 3b .please suggest me sir

  5. George KC says:

    Respected Sir/Mam,

    Unfortunately, a clerical happened in the following GSTR3B filed.

    Year. 2020-21
    Month. August.
    As per GSTR1 Total Outward Supplies. Rs.21987.70
    As per GSTR3B Total Outward Supplies. Rs.2197.70
    Total GST payable as per GSTR1 Rs.3957.78
    Total GST paid as per GSTR3B Rs.3958

    Kindly advise me how to correct the clerical error happened in Outward Supplies shown in the above GSTR3B.

    Thanking you,
    Yours respectfully,
    K C George

  6. VIKAs rawat says:

    Sir,in 2020-21 August return ihave filed gstr1 taxable value rs.11200000 which was actual but in gstr3b table no 3.1 taxable value I entered 1120000 by mistake what can I do

  7. Jyotsana Kumari says:

    Dear Sir
    I have filed gstr 3b of my firm today & after filing I realized that I have claimed excess ITC in IGST & that was utilized too. Now I am helpless & don’t know that how to fix this careless mistake. Kindly guide me please.

  8. ashok says:

    Dear sir,
    in gstr3b i was entered total taxable amount as wrong but i was mentioned my tax amount as correctly and i paid my tax now what can i do for that how do i rectify that

  9. Pradeep says:

    Sir
    I have filed GSTR-3B on 2019-20 march return 3B amount exceed on original accounts 3B difference is to corrected on 2020-21 lat return return for the month of March is it possible or any change on previous year return is changed before September for next year
    pls reply

  10. Bisweswar Pramanik says:

    Sir,
    How many time limit gstr-1 amendment , kiyu ki ek party ka gst number previous 3 year se wrong gst se filed h raha hai. kya kya presently correct gst number se amendment kar sakte hai

  11. Krishnaswamy Rangarajan says:

    Dear Sir

    Our assistant have entered taxable amount for October 2020 in(a) Outward taxable supplies ( other than zero rate, nil rate and exempted ) and as well as (e) Non-GST outward supplies. We are supplying only to B2C. How to rectify this wrong entry in GST website. This we came to know only when we checked our Income-tax website. Please clarify.

  12. srinivasarao n says:

    Dear,
    i had by mistakenly reported exempted turnover Rs.29899549/- in table 8 in gstr 1 now how to rectify it. i doesn’t have any exempted turnover, already submitted GSTR 1

  13. Janaki Ramayya says:

    Sir,
    We are manufacture of Paper & Paper products, we have wrongly taken ITC on cess against coal purchases by mistake in GSTR3B Jan-2021 return.

    How to rectify the said mistake please explain me.

    Thanking You
    K J Ramayya

  14. sunil kumar sharma says:

    Respected Sir,
    While I filed GSTR3B for the month of july 2020, by mistake Exports taxable sale is enter in section 3.1 (a) instead of 3.1 (b) . even the details of exports sale is filed correctly in GSTR1. now the main issue is my input is adjusted with domestic sale. and i can’t received my EXPORT IGST for the relevant month.
    Kindly advise & give a solution how to solve.

  15. TECHNO INDUSTRIES says:

    In gstr1 due to oversight for 2019-20, some tax invoices wrongly marked “RCM” and this resuled the recipient “NO ITC ” . This mistakes in GSTR1 corrected in Jan 21 and in the GSTR2A the recipient did not get the “ITC ” as the time limit was s0th Sept 20 for GSTR1 modification FOR 2019-20 with RCM correction. Recipient raised debit on supplier though supplier already paid GST in GSTR 3B return. Hence can the suppluer claim refund of debit amount in GST portal is same is paid to reciepient.

    1. SHRI SIDDHIVINAYAK ENTERPRISES says:

      Sir by mistake IAM entered sale data in previous year and current year sir now want entered this both year sale data can its possible and if possible how I can entered this sale data for both financial yeat

  16. AMRUTHA NILAYAM says:

    Sir,

    While taking input tax i wrongly claimed in IGST instead of CGST & SGST in May,2020.
    Please suggest how to rectify in February,2021.
    Regards,

  17. SIDDHARTHA NANDI says:

    Sir,
    In gstr1 due to oversight one tax invoice has entered in wrong gstr no. and the amount of invoice shown in X co. insteed of Y co. Please advice how to rectiry it. The entry has taken in last month return and the return has been filled.

  18. adesh agnihotri.advocate tarn taran punjab indias says:

    wrongly gst one field with sale as petrol sale.the sale was nil .3 b field nil.it is nov 2020 return .kindly help.thanx
    9888884789

  19. agnihotri.adesh@gmail.com says:

    sir, wrongly the gst one filed with petrol sale .whereas the sale was nil. 3 b filed nil as correct .this return related to nov 2020.now what is the solution.thanx
    9888884789

  20. R K says:

    Sir, I have received 2 type bill form one party i.e Inter state and intra State supply . Inter state bill (IGST) input has been claim as CGST and SGST in 3B . How I Can show this changes in annual return as I have to increase IGST and decrease CGST and SCGT

  21. Manoj Kumar Sinha says:

    Dear Sir
    As I have adopted Quaterly Filling but While Filing
    in GSTR1 I forget it was Quaterly & filled only Dec2020 Inv. & forget to enter Oct & Nov 2020 inv.
    How & when I should Enter these Bills of Oct & Nov 2020?

  22. Monica says:

    We filed gstr 1 of dec 2020 but after filing gstr1 we have cancelled few bills now show i show my actual bills or should i show bills as per gstr1 in gstr 3b

  23. KAPIL says:

    SIR FY 2019-20 MEIN KUCH PARTIES NE GSTR 1 31 OCT 20 K BAAD FILE KI HAI OR 2A MEIN REFLECT HO RHI H JIS BHI MONTH KI HAI BUT GSTR9 COLUMN 8C MEIN NHI REFLECT KR RHI OR KUCH AMENDMENTS BHI PARTIES NE 31 OCT K BAAD KRWAI HAI. JO AB DECEMBER 21 MEIN B2B AMMENDMENT MEIN REFLECT KR RHI HAI. MEINE SABKA ITC 2019-20 MEIN CLAIM KIYA HAI. GSTR 9 MEIN 8C MEIN SHORT DIKHA RHA HAI IN SB REASON SE KYA MUJHE INKA CLAIM NHI MILEGA PLZ REPLY

  24. Uma says:

    While filing GSTR 3B and GSTR 1, we have missed out the GST No. of some of the clients for 2019-20. Hence the client cannot take the credit. Please help us with a solution. Thanks

  25. Ali Ahmed Khan says:

    SIr,
    I have filed GSTR 3B of Sept 2020 showing Taxable value Rs 38,25,870/- in place of 38,258/- , also GSTR1 filed with correct figures..

    I am filing monthly GSTR 1…

    Kindly help me to know how to rectify the taxable value over stated in GSTR 3b

    TO BE NOTED OUTPUT LAIBILITY WAS FILED WITH CORRECT FIGURE & ONLY TAXABLE VALUE OVER RATED MISTAKENLY…

  26. Saisree Reddy says:

    Sir,
    I have filed GSTR 1 with wrong GSTIN and party details during Feb 2020. Now can I amend the same with the correct GSTIN and party details ?

  27. MOHAMED KABEER M says:

    Dear Sir,

    One sales bill raised in January 2020. In qtr based GSTR1 filing but the bill is show in GSTR1 but missed in GSTR 3B for the month of January 2020. If any possible to correct the tax value

  28. GAGAN says:

    Sir,
    Its an Urgent requirement kindly see my post and reply as early as possible….

    By mistaken in Gstr3b taxable supplies shows amount of 100,00,000 while actual taxable value is 1,00,000 however cgst and sgst shown correctly in GSTR 3B and R1 only thing is taxable Value. and in gstr 1 I have shown correct taxable value i.e 100000. Kindly help me out from this

  29. Shantala Enterprises says:

    How to rectify the error – while uploading in portal wrong GSTN Number mentioned- in the GSTN coloum in the year 181 9 – what to do for the invoice

  30. Siddhanth jain says:

    Dear Sir,
    I had filed GSTR 3B of one of my client. But while entering total assessable value i forgot to add IGST amount in assessable value and did not minus credit note in 3B but i have took IGST,CGST and SGST amount properly and correctly and i have paid taxes correctly. But i have entered assessable value wrong. But i have done my GSTR 1 correctly with credit note and with proper assessable value and CGST SGST and IGST. So will there be a problem in future because of writing wrong assessable value in GSTR 3B?? Kindly help

  31. Siddhanth jain says:

    Dear Sir,
    I had filed GSTR 3B of one of my client. But while entering total assessable value i just took local CGST and SGST value and forgot to minus credit note in 3B but i have took IGST,CGST and SGST amount properly and correctly and i have paid taxes correctly

  32. shikhagupta says:

    I have mistakenly mentioned Taxable Sale + Tax free sales in GSTR 3b Outward and also mentioned the tax free sales in Nil rated column. Can I rectify the same in Annual Return?

  33. Srikanth says:

    I have raised invoice on 12-12-2019, but customer did not took this invoice in to his accounts, now (19-10-2020) i want to do sale return and regenerate the invoice to them is it possible.

  34. GFAS says:

    i have updated gst sale invoices and filed GSTR1 by generating the same but when i observed the filed GSTR 1 its appears nil return what i do and its appears the invoices are available in previous month when i try to upload the same invoices in next month return

  35. Neha says:

    Dear Sir,

    While preparing annual return of FY 18-19, i found that turnover as per GST 3 B summary is correct but one turnover entry for B2C supply is wrongly coming under GST R 1 Summary.
    Is there any option to correct the same as in september 2020 ?

  36. IMPERIAL says:

    IF I HAVE ENTERED THE TAXABLE VALUE WRONG FOR E.G. 652024.23 IS THE TAXABLE VALUE BUT I HAVE WRONGLY ENTERED 65202423.00 IN GSTR -3B AND TAX IS SUBMITTED CORRECTLY, SO WHAT CAN I DO NOW

  37. Kush Thakkar says:

    GSTR 3B filed correctly with Actual turnover of July month. But in GSTR 1 Under reporting of 3 B2C sales Bills .. Can I add the same in August month – 7 B2C (Others) Thanks in Advance

  38. Nitesh Nayak says:

    IF I HAVE ENTERED THE TAXABLE VALUE WRONG FOR E.G. 2,44,690 IS THE TAXABLE VALUE BUT I HAVE WRONGLY ENTERED 24,46,902 IN GSTR -3B AND TAX IS SUBMITTED CORRECTLY SO WHAT CAN I DO NOW

  39. Rani says:

    We have wrongly filed GSTR 3B in 2017-18. A registered customer filed under unregistered. Is there any provision to change or add their GST no.

  40. Ashu says:

    Sales invoice made in Marc 19-20 but due to lockdown material are not delivered to party. So as per party’s discussion, new sales bill made on current month 20-21. But we submitted Our GSTR1 & GSTR3B also of Mar 20. Please help me

  41. TARUN MANCHANDA says:

    IF I HAVE ENTERED THE TAXABLE VALUE WRONG FOR E.G. 2,44,690 IS THE TAXABLE VALUE BUT I HAVE WRONGLY ENTERED 24,46,902 IN GSTR -3B AND TAX IS SUBMITTED CORRECTLY SO WHAT CAN I DO NOW

  42. G.Prusty. says:

    Respected Sir,
    I have filed GSTR-1 2018-2019 wrongly,entered invoice no & date, after uploaded party the same mistake is notified to us. my question is how to rectify the same or how to party claim input pl. advice to me.

  43. shyam agarwal says:

    sir/ madam the sales return are made in 20-21 which was sold in 19-20@12% whereas in 20-21 tax rate 18% in place of 12% then will the credit note issue @12% or 18%

  44. M PARAMASIVAM MURUGAPPAN says:

    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.

  45. Vijay Thakur of Cottage Crafts Of India, New delhi says:

    Query for 2017-18
    Export Shipment July 2017, S.Bill shows IGST PAID 60,000 and accordingly GSTR3B also shows IGST 60,000 but we missed out on Port Code
    Both amendments sought later as shipment under LUT with PORT Code.
    Summary of 17-18 shows liability of Rs.60,000 and duplication of the shipment of Appx 5.00 lac twice.
    If we pay Rs.60,000
    1. We do not get refund as port code not mentioned
    2 Do you think we will have to pay interest of 3 years.
    3. Duplication of Export Sale of Rs. 5 Lac
    4. If we file Form 9, can we amend this.
    We are less than Rs. 2 Crore Export organisation

  46. Krishnakumar says:

    We Sai Lakshmi Cotton Mills Coimbatore filed Gstr 1 outward sale and export sales in GSTR6.
    while we filing GSTR 3B for the month of December 2019, export sales were wrongly entered in outward sale instead of zero rate sales for export igst claim of Rs.12,50,000.
    1) How should we file reverse ?
    2 ) in what form we should file mismatch errorrs between export invoices against export shipping bills for Igst claim.
    3) IGST refund claim under LUT

  47. Greenraj says:

    Gstr1 correctly filed Sir I have not added table3.1. and in table 4 of eligible ITC I have wrongly entered total tax amount to be paid. And submitted it . How to rectify the fault and pay tax

  48. CHIRAG says:

    Dear Sir,
    i have filed one company’s gstr 1 for march 20 & after that i found that there occurs mistake in dec 19 gstr 1 & gstr 3b returns which were filled earlier, now, mistake is instead of taking 12% gst rate 18 % gst rate shown in sale and gstr 3b. now thing is march gstr 1 has been filled so, i am unable to amend it and financial year also changed & total amt for more paid igst is approximately 3 lacs which is more than march igst sale which is 1.5lacs.
    request you to give solution.
    can i claim as refund ?

  49. Sandhya says:

    Sir/madam,
    While filling gstr3b I showed normal sales in 3.1(b) instead of 3.1(a) and the liability has also been set off. How do I rectify this in the next month’s sales I have no exports through out the year.

  50. Pradeep says:

    Dear Sir,

    We imported goods from outside the country and paid IGST while climing the ITC instead claiming in 4A(1) Import of goods we claimed in 4A(5) all other ITC and its relating to FY 2018-19.

    My question is,
    1. Is it wrong claim of ITC?
    2. if it is wrong what is the effect in annual return?
    3. how to disclose in annual return?

  51. Dinesh Kumar nigam says:

    Dear Sir,
    One but very critical mistake, I have fileing 3 b last 5 month , my question is that my total ITC wrongly entered in column (inward liable to reverse charge)
    Jabki ( all other ITC) me enter hona chahiye, how to correct plz help me

  52. P V Bhaskar Reddy says:

    An error has occured while filing GSTR 3b for September 2019. Against outward Sales, liability was only towards CGST and SGST. But equal amount of liability was erroneously shown in IGST also and the entire liability i.e., IGST,CGST and SGST had got set off against available IGST ITC. Request your advice as to how to resolve this issue.

  53. Devanshi says:

    Hi,
    Instead of claiming ITC Under the head all other ITC, I have claimed under inward supplies Reverse charge mechanism.
    How to correct the same?

  54. SUNNY says:

    Sir
    We have made export with payment of IGST and wrongly mentioned in 3b without payment. On realisation of mistake we deposited tax in DRC03 and filed correct GSTR1. Now our invoices are not being transmitted to ICEGATE due to negative balance in 3B.
    My query is how to deposit tax insubsequent 3b and how to get back tax wrongly deposited in DRC03

  55. Lumena Kolwankar says:

    Dear sir,

    I had by mistakenly reported the export igst amount in gstr 3b in table 3.1(a), we need to mention it in 3.1 (b). I have low amount of local sales to adjust those exports.So how can can rectify this and claim refund?Any rectification from department end ?

  56. Sonu Singh says:

    Sir my name is sonu singh .My err GST Return File 17-18 Is correct I think But Aug-2019 I Remember the customer credit gst amount is not so ower gst account then now i am chq immediate then found customer gst No is wrong. I am correct gst no Then 18/19 GST credit Amount Swo But 2017/18 Is not swo the Credit GST Amount

  57. Renisha Mascarenhas says:

    I have raised a sales Invoice in the month of June 2019. Due to some error, now in august that Invoice needs to be cancelled. I have already filed GSTR 1 and GSTR 3B of June 2019 in the month of July. How can i make necessary changes now?

  58. nisha says:

    Sir,
    Its an Urgent requirement kindly see my post and reply as early as possible….

    By mistaken in Gstr3b taxable supplies shows amount of 100,00,000 while actual taxable value is 1,00,000 however cgst and sgst shown correctly in GSTR 3B and R1 only thing is taxable Value. and in gstr 1 I have shown correct taxable value i.e 100000. Kindly help me out from this

  59. SUBRAMANIAN says:

    Dear Sir
    We are dealing with Exempted product. While Filing GSTR3B for the Month of March 2019 I forgot to fill the column exempted Inward supply (both Inter State and Intra State supply). How to show these figures in the Subsequent financial year GSTR3B Returns and upto which month can i show what are the consequences for missed exempted outward supply while filing GSTR9 and 9C. Can you guide in this regard.
    Thank you

  60. KRISHAN MURARI VERMA says:

    sir i file gstr 3b & gstr1 month of dec-17 file.
    gstr 3b main by mistek sale amount oct 17 To dec 17
    ka total chala gaya aur usi ke hisab se 3b file ho gaya
    jab ki gstr1 oct 17 to dec17 ka sahi file hua hai.
    gstr 9 main bhai sahi sale dikha kar file kiya hai.jo tax extra paid ho gaya hai uska refund kis prakar ho sakta hai. plz help me .

  61. PARAS CHHAJED says:

    The dealer has imported goods from other country and filed bill of entry and paid IGST. While filing GSTR 3B instead of claiming IGST paid on import separately claimed it as IGST input. How to rectify ? Please guide. Thanks

  62. PARAS CHHAJED says:

    The dealer filed GSTR 3B for July 17 and claimed ITC wrongly as CGST and SGST instead of IGST. The mistake came to knowledge today. GSTR 3B upto February 2019 have been filed. Please let me know how it can be rectified > Thanks

  63. Bommali Raja says:

    Dear sir, plz give me suggestion we have warningly entered one person invoice another person account invoice value rs.50 lakhs tax amount is 5 lakhs gstr1 sep/2017 but they people asking 20 June 2019 you invoice is not showing gstr2 now what I will do suggest me deportment can correct solve this problem or not what I will do plz sir give me suggestions

  64. Raja says:

    Sir, we have filed gstr1 500000 lakhs invoice sep 2017 woringly entered one person invoice another person account now he his asking my invoice amount is not showing in gstr2 what I will do tax amount is 500000 about can I go to department they people is correct or not please suggest me they asking we cannot do any thing plz suggest me

  65. Vijit Goyal says:

    Sir I have put wrong inflated figure in Exempted Supply to a Registered person and submitted GSTR1 but have not filed it. Kindly help me with solution to how to modify or rectify it.

  66. RAVI KANT says:

    dear sir,
    I have filed the GSTR 3B for the month of march-19 after filling the all details for GSTR 3B but unfortunately some mistaken that was filed as nil return in due date now there was nothing showing in the view of GSTR-3B filed accordingly,
    now please guide me we have no tax liability during the period .
    we have surplus ITC available
    i have filed GSTR1 for march 19 and shown all the invoices
    was gone nil return filed,
    kindly give me the suggestion what about of march month gstr 3 b & how i can clear the same

  67. RAVI KANT says:

    dear sir,
    I have filed the GSTR 3B for the month of march-19 after filling the all details for GSTR 3B but unfortunately some mistaken that was filed as nil return in due date now there was nothing showing in the view of GSTR-3B filed accordingly,
    now please guide me i have paid GST also as per liable to pay but the return was gone nil return filed,
    kindly give me the suggestion what about of march month gstr 3 b & how i can clear the same

  68. purandar n shetty says:

    dear sir,
    I have filed the GSTR 3B for the month of march-19 after filling the all details for GSTR 3B but unfortunately some mistaken that was filed as nil return in due date now there was nothing showing in the view of GSTR-3B filed accordingly,
    now please guide me i have paid GST also as per liable to pay but the return was gone nil return filed,
    kindly give me the suggestion what about of march month gstr 3 b & how i can clear the same.

  69. L K Rajakumaran says:

    Name: Mydeen Pitchap, Mobile No: 9884492703, Email ID: smydeenpitchai888@gmail.com, GSTIN: 33BUZPM6934M1ZN
    I have wrongly typed the Taxable Value (GSTR3B) for the Month of February 2019. It is due to my Clerical Mistake. One Important thing is Shop is Closed. So, for the Month of March, I just filed Nil Return. Is it Possible to edit the Taxable Value (GSTR3B) ??

  70. Ajay Kumar says:

    I have filed GSTR1 with Intra state transaction in aug-18(PAID CGST & SGST) instead of Interstate transaction nad filed GSTR3B also same under wrong head. but this was amended in apr-19 in GSTR-1 and paid that IGST AMOUNT ,How can i rectify the earlier paid (CGST & SGST ) amount ,it was not appear any where,plz help me.

  71. rajeev singh says:

    sir, we had made a mistake of filing wrong figure in SGST column where as it was right in CGST column in GSTR 3B. the liability was offset with input credit available. this was for the month of July 2017. how can we claim refund of the excess amount

  72. Guru says:

    Dear sir,
    While filling gstr1 & gstr3b we have not considered one sale bill in the October 18 returns.
    Can we show the same bill in the month of March 19 returns .

  73. ANAND KUMAR V says:

    sir/madam
    I entered inter state sales to registered dealer in gstr 3b under 3.2 instead of unregistered dealer values should enter ther .how to correct the gstr 3b returns

  74. SACHIN says:

    Dear Sir,
    We have filled our GSTR-3-B return & GSTR-1 for the month of DEC-2018.
    My Query is,
    We have done export without payment of IGST & the Same we had shown in Table 6A (GSTR-1). But we wrongly mention the our Export amount in Column 3.1 c instead of 3.1 b in GSTR 3B due to which my export Invoices has not been sent to Icegate for refund. request you to please provide me the solution to rectify and to separate the amount from table 3.1C to table 3.1B in GSTR 3B. Also Please Note that we are a 100 % exporter and we don’t have any local sale to adjust in subsequent month.

    We have applied for refund & given a affidavit that we will correct all the details in FORM 9 (if any notification pls provide that), still the refund is pending.

    Request you to Kindly suggest how can we rectify this GSTR-3b error and get the refund.

    Thanx

    SACHIN

  75. Sandeep Sharma says:

    My Query is we have wrongly reported sale as export sale for the period july 17 to march,18 & in current year also. but during audit auditor found that we are wrongly considered sale as export sale due to sale is reported as zero rated sale while on auditor advise we found that we had wrongly considered as Sale as Export Sale that we have deposited GST on sale in GST Cash ledger & GST Credit Ledger but this deposit is still deposited on GST Portal but against which no Liabilities is entered on GST Portal , How we can adjust this GST deposited on Portal.

  76. Amit Kumar says:

    Hi Sir,
    I had Wrongly Mention the our Export amount in Column 3.1 a instead of 3.1 b in GSTR 3B due to which my export Invoices has not been sent to Icegate for refund. request you to please provide me the solution to rectify and to separate the amount from table 3.1A t table 3.1B in GSTR 3B of Previous month to GSTR 3B of current month.

  77. Kamatchi says:

    HI Sir,
    My Place is in Tamilnadu.
    i had wrongly entered huge amount of ITC in GSTR3B for CGST , SGST. I claim the ITC for the relevant month. It is Possible to ITC reversed for next month. If any interest paid to the amount?

  78. Sai naveen says:

    I have filed GSTR1 with Intra state transaction instead of Interstate transaction nad filed GSTR3B also same under wrong head. How can i rectify the GSTR1 and GSTR3B

  79. SUNIL KALBURGI says:

    I have submitted my Monthly Return for Oct 2018 but some of the inward and outward supply has been left out how to rectify the GST3B, on doubt I enquired with LOCAL , He suggested to cover the left out data in Nov 2018, Whether it is correct, please suggest how to file revised return or suggetion by local officer is valid

  80. aacharya gavade says:

    Der sir,

    I had by mistakenly reported the export igst amount in gstr 3b in table 3.1(a), we need to mention it in 3.1 (b). So how can can rectify this.

  81. KAVITHA says:

    Sir, inadvertently submitted, but not filed GSTR 3 B Return for Sep’18 without filling any details on 20/10/2018. but i have paid the tax amount. it lies in cash ledger. now it needs to rectifed 3b return because i have reconciled the GSTR2A & taken left out inputs. As the return due date is 25th, plz let me suggest what is the solution. GSTR1 filed successfully. awaiting for your reply.

  82. Shailendra says:

    Sir I have 2 companies and by mistake in the month of November 2017 I have interchanged the gstr 3b due to that my company A paid less tax and company B paid more tax through gstr 3b can it b solved now do we have option to correct the gstr 3b of last FY please help

  83. Anil@123 says:

    Dear,
    i had by mistakenly reported the taxable turnover as exempted now how to rectify it. Where Subsequently i doesn’t have any exempted turnover

  84. kamal Mall says:

    Dear Sir,

    If we taken ITC in last F Y and now we come to know that some ITC not to be taken in that period, then should we reverse that ITC in current financial year 3B or alternatively is there any option available ?

Cancel reply

Leave a Comment to Ashwani

Your email address will not be published. Required fields are marked *

Search Posts by Date

July 2021
M T W T F S S
 1234
567891011
12131415161718
19202122232425
262728293031