Nothing is more expensive than a missed opportunity – H. Jackson Brown, Jr.
Month of September, being tax audit season, is always an important month for many of the businessmen and also professionals from Direct taxes point of view. Now, from indirect taxes point of view too, this month is now made critical, not for annual return or audit but return for month/quarter of September is last chance to add/correct/delete/ modify any details of either outward supplies or inward supplies pertaining to previous financial year i.e. any rectifications in the details already furnished in returns of July 2017 to March 2018 may be corrected/added in the return to be filed for the month of September 2018. Details of outward supplies can be modified on or before 31.10.2018 (being due date for filing GSTR 1) and details of inward supplies on or before 20.10.2018 (being due date for filing GSTR 3B). This article focuses on most probable errors in the returns and way to correct them.
Outward Supplies:-
1. Invoice pertaining to FY 2017-18 missed in GSTR 1 – The invoice may be added in GSTR 1 along with invoices of September 2018 in Table 4 with original date. If the tax pertaining to invoice is also not paid, the same may be added to taxable value and tax of the month of September, 2018 and pay the tax along with interest from due date of payment of tax till date of actual payment. However, the Annual return format i.e. GSTR 9 does not have a facility to add these type of missing invoices but the most suitable disclosure may be in Part V, Point 10 of Form GSTR 9.
2. B2B Invoice details wrongly entered in GSTR 1 –Here is a case where the invoice details are entered in GSTR 1 but some fields are wrongly mentioned. Some of the situations are:-
- Error in GSTIN i.e. Invoice is in name of Mr. X but GSTR 1 is filed mentioning GSTIN of Mr. Y,
- Error in taxable value,
- Error in tax rate, etc.,
These details may be modified in Table 9A, 9B, 9C of GSTR 1. The same may be disclosed in Part V, Point 10 or 11 in GSTR 9.
3. B2C details wrongly entered in GSTR 1–There will be again 2 types of errors in B2C details.
3A. B2B invoice entered as B2C – If an B2B invoice pertaining to month of January 2018 entered as B2C in GSTR 1 of January 2018, this error can be rectified by adding the invoice details in GSTR 1 of September 2018 along with September B2B invoices and amending the B2C supplies of January 2018 using Table 10 of GSTR 1. To correct B2C details of a month,
Step 1 – Select the financial year and month (2017-18 & January, in this case)
Step 2 – Amount of B2C supplies already disclosed in January 2018 return appears
Step 3 – Reduce the B2C amount with the taxable value as per B2B invoice.
Then, B2C details of January 2018 stand corrected.
If the invoice is already declared in GSTR 3B correctly, the liability is not affected and the same needs not be disclosed anywhere in GSTR 9.
3B. B2C Intra-state supplies entered as Inter-state – If B2C supplies of an assessee from the state of Karnataka entered as B2C supplies of Andhra Pradesh i.e. Intra state entered as inter-state, the same may be rectified using Table 10 of GSTR 1. However, if the same error is also continued in GSTR 3B too, the liability may be affected since IGST is paid instead of CGST+SGST. This can be rectified by paying CGST+SGST and claiming refund of IGST. The same needs to be disclosed in Part V, Point 10 of GSTR 9.
3C. B2C Inter-State supplies wrongly entered as different state– If B2C supplies made to Andhra Pradesh was entered as B2C supplies to Telangana by a supplier registered in Odisha; the tax liability doesn’t change but the state mentioned is wrong. This also doesn’t affect the liability but the wrong details needs to be rectified for correct disclosure.
Inward Supplies:-
1. Failed to avail ITC– Did you miss claiming ITC on any invoice pertaining to FY 2017-18. No Worries, the same can be claimed upto the month of September 2018. Include the same in GSTR 3B of September 2018 and the ITC can be availed and utilised. These details are to be declared in Point 13 of Part V of GSTR 9.
2. GSTR 2A Vs GSTR 3B – Monthly data of GSTR 2A can be downloaded in Excel format now. Many have been ignoring the reconciliation of ITC as per GSTR 3B with details available in GSTR 2A. This reconciliation exercise should be a continuous process since it is a time consuming one but major outcomes are as under:-
- Unearthing any missed credits i.e. supplies on which ITC is available but not availed will come into light when the reconciliation is done. It is important to note that the ITC pertaining to FY 2017-18 cannot be availed after the return for the month of September 2018 is filed.
- There may be situations where ITC has been claimed as per Invoice issued by the supplier but the supplier failed to file GSTR 1. If supplier doesn’t file GSTR 1, the invoice details doesn’t appear in GSTR 2A. This exercise helps us to follow up with the supplier and intimating/educating them to file their GSTR 1.
It is appropriate to mention here that minimum requirements for eligibility of invoice to avail ITC have been relaxed recently. The following details are minimum requirements to avail ITC.
- Tax charged,
- Description of goods or services,
- Total value of supply of goods or services or both,
- GSTIN of the supplier and
- GSTIN of recipient and
- Place of supply in case of inter-State supply
3. Excess ITC claimed – There may be situations where excess ITC would have been claimed due to error. For example, instead of entering only tax amount in ITC IGST column in GSTR 3B, amount of purchases may be entered which inflates IGST ITC. The same may be rectified now by reversing the excess ITC availed by entering the amount to be reversed in Table 4(B)(2) of GSTR 3B for the month of September 2018 and the same may be disclosed in Part V Point 12 of GSTR 9.
The situations discussed in the article are the most common issues which are required to be addressed in this September return. Now, one may agree that September month is made crucial even from indirect taxes point of view and hence please be cautious and re visit all the returns filed, reconcile with books of accounts and GSTR 2A and claim the missed ITC and also rectify any errors that were made while filing the returns for FY 2017-18. Happy September return in the month of October.
(Author – CA Vinay Gandhi Billapati, Email- [email protected])
Author Bio
I have missed 3 invoices in 2017-18 in GSTR 1 and GSTR 3b. My recipient says he did not claim in ITC since it is not reflected in 2A. When I wanted to file it in DRC 3 with interest, he says he cannot claim it. He is asking for a credit note. Please suggest me to solve the problem.
Dear Sir,
Please let me know the if chance to GSTR1 Amendment of F17-18 for changes of Invoice numbers
Please suggest
Sir,
I have done two mistakes in the year 2017-18.
(1) CGST and SGST paid 18% of the invoice value within the due date on that month. However, I have filed 3B without furnishing the CGST and SGST. Therefore, the amount is lying in the ledge for the past two years. can I correct it in the returns before 31/1/2020.
(2)Total invoice value mentions correctly and tax paid 3B also filed in due date. Mistake is the invoice value mentioned in the CGST instead of 9% of Invoice value, however in SGST, I have mentioned 9% correctly. Can I change the wrong entry my mistatake done in the returns.
Please suggest me sirs,
Dear sir
Can change GST number 2017-18 ?? if yes , can be change
we have mistake in the year 2018-2019 tax free purchase not declared in GSTR-3B
PLEASE SUGGEST WHAT CAN BE DONE NOW
please suggest blow metter
RESPECTED SIR,
GST PORTAL SHOW IN DATED 10-07-2019 IN ITC CREDIT CLAIMED AND DUE IN 2017-2018 IN TOTAL TILL DATE 647840.31-648525.20=-648.89 CGST & -648.89 SGST REFUND TAX BUT GSTR-9 IN CLOUM NO.8 OTHER ITC RELATED INFORMATION IN BIG DIFFERANCE IN 647840.31-613750.72=34089.59 CGST &34089.59 SGST PAID PLEASE SUGGEST WHAT CAN BE DONE NOW
if portion of sale not declared anywhere in gst but got our accounts audited with that sale, so now where to declare that in gstr-9
RESPTED SIR,
WE HAVE MISTAKE ONE COMPANY GIVE DISSCOUNT WITH CGST & SGST CREDIT NOTE BUT OUR ACCOUNTNT MAKE DEBIT NOTE IN SOFTWARE THIS AMOUNT LESS ON PURCHASE RETURN.PLEASE SUGGEST WHAT CAN I DO
Sir i am amend b2b invoice for the year 2017 -18 in march 2019 can my costomer claim this invoice 2017-18
A record can be amended only once.Invoice no./Note no.has already been amended in previous tax period.
Dear Sir,
Would you please help to us that how to pay liability of GST for the F.Y 2017-18 which is standing in our books.
Regards
Ashish Mishra
WE HAVE NOT FILED GSTR1 FOR THE MONTHS AUGUST , OCTOBER NOVEMBER,JANY, & FEBY 2017-18 THEN ON 10TH FEBY19 AMENDMENT GSTR9A WE FILED. WHERE IN WE HV WRONGLY SELECTED YEAR 2018-19 &
FILED PLEASE IN FORM HOW TO RECTIFY THE WRONG THING DONE
REGARDS SRINIVASAN
dear sir march-18 ka gstr 1 (b2c supply) nil file ho gaya hai.kaise rectify kare sept-18 me because b2c supply me date dalne ka option to hai nahi. if sept-18 me add karta hu to ye f.y.18-19 me reflect karega.
pls help
sir some b2b sale invoice not shown by me in the f.y-2017-18,but gstr 1 filled,(f.y-2017-18) can i show these invoice in march 2019 gstr-1?
Can we revise the Bill in GSTR 1 for the year 17-18 in the month of March,19?
Sir, Some B2B Sales had been wrongly entered as B2C during 2018-19 , can I amend this in GST Portal, if so How & before when..? Kindly guide me… Thanks
Respected sir/madam
Actually in the month of december 2018 i have added Details of B2c others, after entering the data i have submitted but now it shows that i zero and, it shows that GSTR-1 and GSTR-3b miss matching
what shall i do
Dear Sir,
I have wrongly entered invoice in 2017-18 GSTR 1 Return.Now I need to amend 5 invoices related to 2017-18 is there any chance to amend…
Dear Sir,
we have not claim ITC of some purchase invoices for year 17-18 . I have not filed sep 18 GSTR3B return . can I claim this amount in this return now after expiry of due date of sep return
Dear Sir,
1)we have not done entry of reverse charge under sales of GSTR3B , but done the payment so my cash ledger is showing the addlitional amount. I am now filing GSTR3B for sep 18 should I adjust it in this return or Yearly return of 17-18
Also I have claimed excess ITC of Aug 17 which I have paid next month I do not know where to adjust.
Dear Sir,
We file in GSTR1 by mistake mention port code INNSAI actually port code is INNSA1 (2017-18). Pl help us how we can amendment this error in GST portal because there is no option to show for amendment for lost year (2017-18).
There is some invoices mismatch from the GSTR 2A Of client due to AMOUNT MISMATCH
CAN WE CORRECT IT NOW??
CAN WE AMENDMENT OF GSTR-1 AUG’2017 IN NOV’18 RETURN????
I have forgotten to pay GST cess payable amount in the month of August’17. Invoice details are there in GSTR1. I have GST cess credit available. Can I pay the same amount in 3B of November’18 or is there any chance to amend the invoice s.
Dear Sir,
If I put wrongl invoice number and date while filling GSTR-1, whether the purchasing party can get credit of Input Tax credit? Please reply.
Regards,
Sanjay Joshi.
Dear Sir,
In November 2018 GSTR2A, I see few bills of a supplier pertaining to FY2017-18 which he didn’t filed in his earlier GSTR1. After raising query by me, he filed now in his November 18 GSTR1. will my claim of ITC be accepted despite late filing by supplier. If not why government allowed November GSTR1 to accept B2B transactions of previous year? Please guide me. Thanks.
Dear sir
I had filed gstr1 for the month of September… Now I need to amend 2 invoices related to 2017-18 is there any chance to amend… Pls guide me
We have by oversight uploaded invoices in B2C instead of B2B in GSTR1 for the FY 2017-2018
We have already filed September 2018 GSTR1
Now the amendment last date is over
Please advise
Failed to file GSTR 1 on October 31. What are the After effects for the GSTR1 filing after the due date
Failed to file GSTR 1 on October 31. What are the After effects for the GSTR1 filing after the due date now it does’t show 2017-18 now what we have do any solution we are entered b2b invoices in b2c for last year 2017-2018
Failed to file GSTR 1 on October 31. What are the After effects for the GSTR1 filing after the due date
I had filed gstr1 and gstr 3b can i do the abendment for fy 17-18
we will reduce the amount in table 10 and the same added in b2b details , now there is difference is b2b + b2c with hsn total,can we have to add the hsn of 2b added invoice.
SIR, IF TAXABLE VALUE IS NIL IN THE MONTH OF SEPTEMBER 2018 ( AT THE TIME OF CORRECTING THE MISTAKES) AND IN FY 2017-2018 GST AMOUNT HAD BEEN PAID LESS ALTHOUGH THE TAXABLE VALUE HAD BEEN SHOWN CORRECTLY THEN EVEN IF I PAY THE TAX AMOUNT ALONG WITH INTEREST THEN HOW TO SHOW THE TAX AMOUNT AT THE TIME OF FILING THE GSTR3B RETURN AS TAXABLE VALUE IS NIL AND IT WILL NOT ALLOW ME TO PUT ANY FIGURE UNDER TAX AMOUNT IF TAXABLE VALUE IS 0 UNDER GSTR 3B. KINDLY SUGGEST
HELLO SIR, IF TAXABLE VALUE HAS BEEN SHOWN IN EXCESS IN GSTR3B AUG 2017 AND NOW AT THE TIME OF CORRECTING THE SAME IN GSTR3B FOR THE MONTH OF SEPTEMBER 2018 I CANNOT REDUCE THE TAXABLE AMOUNT WHICH HAD BEEN SHOWN IN EXCESS WITH THE TAXABLE VALUE IN THE MONTH OF SEPTEMBER 2018 AS THERE IS NO TURNOVER IN THE MONTH OF SEPTEMBER AND THUS IT WILL LEAD TO NEGATIVE VALUE. PLEASE SUGGEST ME HOW TO RECTIFY IT IN GSTR 3B ALTHOUGH TAX HAS BEEN PAID CORRECTLY AND ALSO SHOWN CORRECTLY UNDER GSTR1
Sir in which part of GSTR 3B return reflect the missed ITC of 2017-18?
Thanks a lot to all the person for giving their pricious time and useful information . Thank you very much all sir and mam
Sir can you please give me notification or clarification of government in this regarding because someone ask that this is a fake news
Sir,the above issue regarding selection of financial period in gstr1 b2c amendment details have been aolved,it was a browser related issue,please ignore my above post regarding the same.Sorry for bothering!. Nice information sir, it was very helpful. Keep your good work!
Sir I cannot select previous financial year (2017-18) in September 2018 gstr 1 return I need to amend Dec 2018 b2c where a typo error has occurred. Please guide me
Sir while trying to correct B2c for December 2018 in September month gstr10 I cannot select previous financial year i.e 2017-18, it is shiwing 2018-19 August only
As far as i know about your issue,if you have paid tax less or more than actual tax in previous year from July 2017 to 31st March 2018 so in this regard you have the last chance to make amendment till 20th Oct in case of GSTR-3B and 31st Oct in case of GSTR-1. In simple language, you can do amendment when you file GSTR of sep in next month Oct. And that will be final chance to make rectify.
Simple answer to your isuue is just reduce excess tax paid by you from tax liability which will you paid in next month at the time of filing GSTR-3B.if i will be wrong then please ignore this comment.This comment will not hold any kind of legality.
I have shown B2C invoices as Nongst supplies in 3 months in previous year and gst collected is not shown in GSTR 3B. However sales are declared correctly in GSTR 1. To that extent there will be mismatch on tax collected with GSTR 1 and GSTR 3b. How to rectify in September gst return.
Sir,
I have wrongly shown a purchase return as outward supply in jan, 18. Now i have to reduce the outward supply and reduce input tax to reconcile the outward supply but i dont have any outward supply in the current month and not enough input to adjust the same. Please suggest what can i do??
declared sales amount Rs.108500/- as 1008500/- in GSTRB but paid tax according to Rs,108500/- . In GSTR1 declared 108500/- How can GSTR3B corrected. Please clarify.
What if B2C typo error in writing the value? any correction can be done to that?
Dear Sir,
I paid excess GST during FY 2017-18. How do I recover it ? Which Returns under which columns are need to be filed. ?
Regards
ashwini sharma