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 |
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 |
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 |
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). |
CA Vipin Jain and CA Sumit Jain
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I have filed b2cother invoice in the moth of march 2019-20. Now they have canceled that invoice by sales return. How to make the treatment for it? Can I amend that invoice now and reduce the tax now when I file GSTR-1 in this month.
make a credit note
We have amended GSTR -1 for the month of April 2018 by why of rectifying B2C transaction to B2B transaction in Sep 2018 GSTR-1. Now again we want to amend one more entry of April 2018 transaction from B2C transaction to B2B transaction. Is it possible to amend the entry in current month GSTR-1?
sir,
I had filed 3B correctly but by mistake, in GSTR-1 I entered Bills in B2B and also extra tax entred in B2C .how I can manage or less my extra tax in next quarter.
sir, I am filing GST 3B correctly, but by mistake, in GSTR-1 I entered invoice details in B2B, correctly but Wrongly extra tax entered into B2C. How I can manage extra tax amt in next quarter.
sir, I am filing GST 3B correctly, but by mistake, in GSTR-1 I entered invoice details in B2B, correctly but Wrongly extra tax entered into B2C. How I can manage extra tax amt in next quarter.
I WRONGLY GIVE INVOICES DETAIL IN UNREGISTERED INSTEAD OF REGISTERED NOW HOW I AMEND IT
I have wrongly added two invoices in 9a without any corrections. Is this increase the tax liability of gstr1
I HAVE FORGOTTEN TO INCLUDE SOME INVOICES IN GSTR-1 WHICH WERE INCLUDED IN GSTR3B. HOW CAN I AMEND THE GSTR-1 NOW.
I HAVE OPTED FOR QUARTERLY FILING OF GSTR-1.
PLEASE HELP
i forget to submit input credit in 3B and by mistake there is no sale in current month but i submit some figer in 3B can i rectified this mistake
9897406802
Sir,
I have filed GSTR 3B for the month of Dec.18 and GSTR 1 for the quarter ending Dec.18 before due date but one sale amount is missing from both.
Kindly guide me regarding the same.
Sir,
I have filed GSTR 3B for the month of Dec.18 and GSTR 1 for quarter ending Dec.18 before due dates but the one sale amount is missing from both.
Kindly guide me regarding above
sir we are filling quarterly return for oct 2018 to dec2018 we correctly submitted and fileed gstr3b
but the gstr1 we did not entered the sales of oct&nov
we entered only dec sales
how can we rectify this error
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
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
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
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!
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.
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?
Dear Sir, Madam
I wrongly entered gst bill details in gstr1 can i rewise it or not in
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.
I filled GSTR-1 in month of december-2017 Registered person mentioned in unregistered person how to correct GSTR-1
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.
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?
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.