Amendment/ Corrections/ Rectifications of Errors in GSTR-3B/ GSTR-1

Type of Errors:

> Liability was under reported

> Liability was over reported

> Liability was wrongly reported

> Input tax credit (ITC) was under reported

> ITC was over reported

> ITC of the wrong tax was taken

Liability was under reported

> Liability is under reported in GSTR-3B, but correct in GSTR-1 > Show this additional Tax liability in the GSTR 3B of next month and pay tax along with interest.
> Liability is under reported in GSTR-1, but correct in GSTR-3B > Show such Tax liability in the subsequent month’s/quarter of GSTR 1
> Liability is under reported in GSTR-3B as well as in GSTR-1 > Both as mentioned

Cases

Liability was over reported

> Liability is over reported in GSTR-3B, but correct in GSTR-1 > Reduce this additional Tax Liability in the GSTR-3B of next month and claim refund of extra tax or offset against future liability.
> Liability is over reported in GSTR-1, but correct in GSTR-3B > Such liability may be amended through amendment under Table 9 of GSTR-1.
> Liability is over reported in GSTR-3B as well as in GSTR-1 > Both as mentioned Above

http://taxguru.in/wp-content/uploads/2018/01/Cases.png

Liability was wrongly reported

> Liability is wrongly reported in GSTR-3B, but correct in GSTR-1 (For e.g. Inter-state sale is reflected as Intra- State Sale or vice versa) > Show this additional Tax liability in the GSTR 3B of next month and pay tax along with interest and Reduce this additional Tax liability in the GSTR 3B of next month and claim refund of extra tax or offset against future liability.
> Liability is wrongly reported in GSTR-1, but correct in GSTR-3B. > Such liability may be amended through amendment under Table 9 of GSTR-1.
> Liability is wrongly reported in GSTR-3B, but correct in GSTR-1. > Both as mentioned Above

Cases Corrective Action

ITC was under/over/wrongly reported

> ITC is under reported in GSTR-3B > Avail unreported ITC in the subsequent month’s return
> ITC is over reported in GSTR-3B > Pay through cash/ reverse such over reported ITC with interest in the return of subsequent month.
> ITC is wrong reported in GSTR-3B > For under reported input tax credit, the same may be availed in return of subsequent month(s).

Cases Corrective Action

CA Vipin Jain and CA Sumit Jain

Author Bio

Qualification: CA in Practice
Company: V J P K & Co
Location: New Delhi, New Delhi, IN
Member Since: 15 Jan 2018 | Total Posts: 1

More Under Goods and Services Tax

Posted Under

Category : Goods and Services Tax (8048)
Type : Articles (18220)
Tags : goods and services tax (6499) GST (6100)

17 responses to “Rectification or Amendment of GSTR-1 and GSTR-3B”

  1. Anil kumar K M says:

    Dear Sir,
    We were filed GSTR 1 for the period FY 17-18 ( upto Feb 2018) in B2C instead of B2B category . Please inform the procedure to rectify our mistakes

  2. DEEPAK says:

    Dear Sir,

    i have filed GSTR 1 for the month of January 2018 putting some other person GST number and i have already filed September 2018 without amending the above gst number. i called gst call center but they are telling no option to amend 2017-18 bills from october 2018. hence kindly suggest me some option to amend january 2018 gstr 1

  3. tarun kumar sharma says:

    sir i have filed export invoice in gstr 1 in aug 2017 but by mistake i have not given detail of shipping bill and port detail when i fill detail of invoice in gstr-1 .so how i amendment in this return because this my refund of IGST not come

  4. P.C.Bagchi says:

    Genuinely, taxable figure wrongly typed in place of IGST input of GSTR3B that needs to be reversed. Originality of the issue can be checked, if CGST & SGST percentage for the month be ascertained (on that taxable figure), that has also been mentioned in CGST & SGST Input in GSTR3B of the same month.

    Now the question is, considering the ingenuity of the mistake, why interest will be imposed on reversal of the same in current GSTR3B? What is the remedy to avoid interest on such reversal!

  5. M D GANDHI says:

    DEAR SIR, FOR THE MONTH OF AUG.2018 ,WE FILED GSTR 1 WRONGLY IN B2C CATEGORY IN PLACE OF B2B CATEGORY .PLS INFORM US THE PROCEDURE TO REVERSE IT TO B2B CATEGORY ENABLE OUR BUYER TO CLAIM ITC AGAINST THE IGST WE CHARGED TO THEM.

  6. MOHD JAVED says:

    Sir,
    In GSTR 1 invoice wise detail instead of X Ltd, Y ltd was given and the return was filed. So the credit will go to Y ltd. How to rectify this mistake? How to revise that GSTR 1?

  7. urvashi says:

    Dear Sir, Madam
    I wrongly entered gst bill details in gstr1 can i rewise it or not in

  8. Venkataraman Ramachandran says:

    I had filed gstr 1 monthly in july 2018 for the quarter ended april to june 2018. I want to rectify it how to rectify for the quarterly return.

  9. saroj kant jha says:

    I filled GSTR-1 in month of december-2017 Registered person mentioned in unregistered person how to correct GSTR-1

    • Jitender Kumar yadav says:

      I filled GSTR-1 in month of JULY-2017 Registered person mentioned in unregistered person how to correct GSTR-1

    • D.K.MANDAL says:

      I filled GSTR-1 in month of December-2017 Registered person mentioned in unregistered person how to correct GSTR-1

  10. milan cosmetics pvt ltd says:

    IGST paid on exports with payment of IGST has been declared as in GSTR3B Table 3.1(a), whereas, IGST shown to have been paid under Table 6A of GSTR 1 for that tax period, wrongly amount to declared GSTR 3B table 3.1(b)tax period.

    • Samir Samal says:

      IGST paid on exports with payment of IGST has been declared as in GSTR3B Table 3.1(a), whereas, IGST shown to have been paid under Table 6A of GSTR 1 for that tax period, wrongly amount to declared GSTR 3B table 3.1(b)tax period for Oct 17 to Dec 17 Also GSTR3B from Jan 18 to Apr 18 all submitted correctly.

      Now how to rectify the returns for the period of Oct 2017 to Dec 2017 as IGST refund amount is very high.

  11. Priya says:

    Sir,
    In GSTR 1 invoicewise detail instead of X Ltd, Y ltd was given and the return was filed. So the credit will go to Y ltd. How to rectify this mistake? How to revise that GSTR 1?

    • Rajguru says:

      Ms Priya in This case you have to issue a credit note to Y ltd and put Invoice details in favor of X ltd.

  12. kaniananth says:

    Sir
    I have mentioned Under Sale value Rs.200000/-But I show in GSTR1 Correctly.
    Now I will adjust next month of December 2017. Tax rs. 36000 of the above value.
    How Much Interest along to pay?
    Please reply here.

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