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 (6844)
Type : Articles (16978)
Tags : goods and services tax (5330) GST (4933)

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

  1. saroj kant jha says:

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

  2. 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.

  3. 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.

  4. 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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