Taxpayers under regular category are filing GSTR 1 and GSTR 3B to report their transactions. GSTR 1 is for reporting of details of outward supplies including amendments if any and GSTR 3B is for reporting summary transactions for payment of taxes and claiming ITC.

Since there has been numerous changes in GST Law and Rules, chances are there that taxpayers may have made inadvertent mistakes.

For transactions relating to the tax period July 2017 to March 2018 may be rectified before filing returns for March 2019 month vide Order No 02/2018-Central Tax dated 31st December 2018. No additional claim of missing ITC may be made post filing of March 2019 returns.

We have prepared various scenarios wherein taxpayers may have erred in furnishing details in returns for 2017-18 and methodology to rectify the same in GSTR 1 or GSTR 3B of March 2019 Returns which is fast approaching.

Sl. No. Error Scenarios Return Type Action to be taken in GST Returns Table Reference in GST Returns
1 Missed to disclose domestic taxable outward supply transaction GST Returns pertaining to any of the tax period July’17 – Mar’18 GSTR-1 Disclose the domestic taxable outward supply transaction in GSTR-1 to be filed for Mar 2019 4A, 4B, 4C, 6B, 6C – B2B
5A, 5B – B2CL
7 – B2CS
GSTR-3B Add taxable turnover and tax liability in GSTR-3B to be filed for Mar 2019 3.1 (a) – Outward Taxable Supplies (Other than Zero Rated, NIL and Exempted)
2 Missed to disclose export outward supply transaction in GST Returns pertaining to any of the tax period July’17 – Mar’18.

Missed to update shipping bill & port code details for the export transactions disclosed in the GST Returns during the period July’17 – Mar’18

GSTR-1 Disclose the export outward supply transaction in GSTR-1 to be filed for Mar 2019

Amend the export transaction with shipping bill details & port code

6A – Exports
9A – B2B, B2CL & Exports Amendment
GSTR-3B Add taxable turnover and tax liability in GSTR-3B to be filed for Mar 2019 3.1 (b) – Outward Taxable Supplies (Zero Rated)
3 Missed to disclose Debit Note / Credit Note transaction in GST Returns pertaining to any of the tax period July’17 – Mar’18 GSTR-1 Disclose the CN/DN transaction in GSTR-1 to be filed for Mar 2019 9B – CNDN (B2B, B2CL & Exports)
GSTR-3B Adjust CNDN taxable value and tax liability in GSTR-3B to be filed for Mar 2019 3.1 (a) & 3.1 (b)
4 Missed to disclose advance tax liability in GST Returns pertaining to any of the tax period July’17 – Mar’18 GSTR-1 Disclose the advance tax liability in GSTR-1 to be filed for Mar 2019 11A (1) – Advance Tax Liability
GSTR-3B Add advance value and tax liability in GSTR-3B to be filed for Mar 2019 3.1 (a) & 3.1 (b)
5 Missed to adjust advance tax liability in GST Returns pertaining to any of the tax period July’17 – Mar’18 GSTR-1 Adjust the tax liability in GSTR-1 to be filed for Mar 2019 11B (1) – Adjustment of Advances
GSTR-3B Adjust advance value and tax liability in GSTR-3B to be filed for Mar 2019 3.1 (a) & 3.1 (b)
6 Incorrectly disclosed advance tax liability in GST Returns pertaining to any of the tax period July’17 – Mar’18 GSTR-1 Adjust the advance tax liability in GSTR-1 to be filed for Mar 2019 11A – Advance Tax Liability
7 Incorrectly adjusted advance tax liability in GST Returns pertaining to any of the tax period July’17 – Mar’18 GSTR-1 Correct the advance tax liability adjustment in GSTR-1 to be filed for Mar 2019 11B – Advance Tax Liability
8 Furnished incorrect Tax Invoice / CNDN No., Tax Invoice / CNDN Date, POS, Customer GSTIN, Tax Rate, Tax Amount, Taxable Value & Invoice Value in GST Returns pertaining to the outward supply transaction for the period July’17 – Mar’18 GSTR-1 Amend the tax invoice / CNDN document with correct details as mentioned on the Tax Invoice in GSTR-1 to be filed for Mar 2019 9A – B2B, B2CL & Exports Amendment
9C – CNDN Amendment
10 – B2CS Amendment
GSTR-3B Adjust the taxable turnover & tax liability to the extent of correction in GSTR-3B t be filed for Mar 2019 3.1 (a) & 3.1 (b)
9 Missed or incorrectly disclosed outward nil rated, exempt & non-GST supply in GST Returns pertaining to any of the tax period July’17 – Mar’18 GSTR-1 Add / correct outward nil rated, exempt & non-GST supply figures in GSTR-1 to be filed for Mar 2019 8A, 8B, 8C & 8D – Nil Rated, Exempt & Non-GST Supply
GSTR-3B Add / correct outward nil rated, exempt & non-GST supply figures in GSTR-3B to be filed for Mar 2019 3.1 (c) & 3.1 (e)
10 Missed or incorrectly disclosed inward nil rated, exempt & non-GST supply in GST Returns pertaining to any of the tax period July’17 – Mar’18 GSTR-3B Add / correct inward nil rated, exempt & non-GST supply figures in GSTR-3B to be filed for Mar 2019 5 – Inward Nil Rated, Exempt & Non-GST Supply
11 Missed or incorrectly disclosed RCM taxable value & tax liability in GST Returns pertaining to any of the tax period July’17 – Mar’18 GSTR-3B Add / correct RCM taxable value & tax liability figures in GSTR-3B to be filed for Mar’19 3.1 (d)
12 Missed to avail eligible ITC in GST Returns pertaining to any of the tax period July’17 – Mar’18 GSTR-3B Avail missed ITC in GSTR-3B to be filed for Mar 2019 4A – ITC Available (B2B, RCM, Import)
13 Availed excess ITC in GST Returns pertaining to any of the tax period July’17 – Mar’18 GSTR-3B Adjust the excess claimed ITC in GSTR-3B to be filed for Mar 2019 4A – ITC Available (B2B, RCM, Import)
14 Missed to reverse ITC on account of non-payment to suppliers within 180 days from the date of invoice during the period July’17 – Mar’18 GSTR-3B Reverse proportionate ITC to the extent of non-payment to the suppliers beyond 180 days from the date of the invoice in GSTR-3B to be filed for Mar 2019 4B (2) – Other Reversal
15 Missed to reverse ITC on account of partly exempt / non-GST and partly taxable supplies in GST Returns during the period July’17 – Mar’18 GSTR-3B Reverse proportionate ITC as per the calculation u/r 42 & 43 of CGST Rules 2017 in GSTR-3B to be filed for Mar 2019 4B (1) – Reversal as per Rule 42 & 43
16 Missed to disclose Ineligible ITC in GST Returns during the period July’17 – Mar’18 GSTR-3B Disclose in-eligible ITC in GSTR-3B to be filed for Mar 2019 4D – In-eligible ITC
17 Missed to discharge interest liability on account of delay in payment of tax or reversal of ITC claimed in excess in GST Returns during the period July’17 – Mar’18 GSTR-3B Disclose interest liability in GSTR-3B to be filed for Mar 2019 5.1 – Interest & Late Fees
18 Excess reversal of ITC in GST Returns during the period July’17 – Mar’18 GSTR-3B Avail wrongly reversed ITC in GSTR-3B to be filed for Mar 2019 4A – ITC Available (B2B, RCM, Import)

Note – This is for information only. For exact details of changes, the notification/Circular may please be referred to, as and when they are issued.

About TaxMarvel: TaxMarvel is a Consulting firm focused on providing GST services to small and medium enterprises. We offer host of GST Services be it registration or compliance or consulting or litigation support. We make GST easy for businesses by bringing in technology and subject matter expertise. For any query or clarification regarding this may be made to Rohit Kumar Singh (Founder) –on email Rohit@taxmarvel.com  

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23 Comments

  1. SHIVANGI says:

    SiR/MA’AM,
    I’ve mistakenly filled more than the actual amount of exempt purchase of the month of July 2020 and also it’s a quarterly registration …how can I correct it? I’ve also filed the return for august 2020 … please tell what are the implications and what can I do about this?

  2. 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.

  3. krihsna says:

    8A, 8B, 8C & 8D – Nil Rated, Exempt & Non-GST Supply error show the number of record 1 and is show in zero how to edit this error

  4. Sai Kalyan says:

    Hello sir, In August 2019 month exempted services are mentioned in GSTR-1 but forgot to mention in GSTR-3B . when we have to rectify and how we will be able to rectify..? Pls guide me Sir..

  5. harshali save says:

    Hi,
    I have recently found out the mistake made in online filing of return for GSTR 1 for the September 2017 quarter. what can i do now for the correction?

    1. fcsrohit says:

      You may claim but the same shall be subject to Departmental scrutiny and Department may ask for reversal of such amount along with interest of 24%

    1. fcsrohit says:

      For the year 2017-18 reverse in GSTR 9 and pay the same thru Form DRC 03 – Use ITC for set off and for the year 2018-19 reverse in GSTR 3B of 2019-20

  6. Rajasekhar says:

    Missing Nil rated and Exempted Sales for FY-17-18, Can i report Mar-19-GSTR-1, there is no option for ammedment, How to report this section

  7. Kishor Patil says:

    It says very clearly that for the period 1/7/2017 to 31/03/2018 the correction can be done before filing March 2019 returns

  8. sonam.s@intadc.com says:

    Hi Sir,

    I have two queries related to GSTR correction –

    01) How do I corrrect my GSTR – 1 and GSTR – 3B – Our accountant shows B2C as a export services. My collegue visit various cities for the client meeting and he had gone to Hong Kong for the same. We have claimed the amount with addition of our management consultancy fees from our Hong Kong client. The invoices have been raised in INR, our accountant shows its as a export services and shown it in export of services with payment of IGST in GSTR -1 and GSTR- 3B. My client is unregistered dealer because he doesn’t have GSTIN. So this the case of B2C. Please suggest me how do I correct the my GSTR for FY 2017-18.
    Thanking you.

    1. fcsrohit says:

      It is due date for filing return for March 31. Hence, the last date for correction is 11th April for GSTR 1 and 20th April for GSTR 3B. Trust this clarifies your query

  9. Vijaya Raju says:

    Sir, I am a partner of a firm by name Akshitha Biotech a Pharmaceutical Formulations (For Human use)..Due to miss match with sales, lot of stocks returned by our Dealers and we have already paid GST on it.. There is a quite big quantity of stick expired…Could you please guide us, how we get back our paid GST on expired stock? what is the procedure? Please guide us..

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