How to Correct Errors in GSTR-1 and GSTR-3B, Get Practical GST Course in Delhi, 110099, by SLA Cons

How to Correct Errors in GSTR-1 and GSTR-3B

Errors in GSTR-1 (outward supplies) and GSTR-3B (summary return) can lead to ITC mismatches, tax notices, and financial losses. However, GST law provides mechanisms to rectify mistakes in subsequent returns. Here’s how to correct common errors in these filings.

How to Correct Errors in GSTR-1 and GSTR-3B, Get Practical GST Course in Delhi, 110099, by SLA Consultants India, New Delhi,

1. Correcting Errors in GSTR-1

Wrong Invoice Details (GSTIN, Taxable Value, Tax Rate, etc.) GST Course in Delhi

• Use the "Amendment" section in the next GSTR-1.
• Navigate to Returns → GSTR-1 → Amend B2B/B2C Details on the GST portal.

Missing or Unreported Invoices

• Add the missing invoice in the next GSTR-1 under the correct category.

Incorrect Tax Rate or Place of Supply

• Amend it in the next filing by selecting the invoice and entering the correct details.

2. Correcting Errors in GSTR-3B

Excess ITC Claimed

• Reverse the excess ITC in Table 4(B)(2) of the next GSTR-3B with interest at 18% p.a..

How to Correct Errors in GSTR-1 and GSTR-3B, Get Practical GST Course in Delhi, 110099, by SLA Consultants India, New Delhi,

Underreported Output Tax Liability

• Pay the additional tax in the next GSTR-3B using Form DRC-03 (if necessary).

Wrong Tax Payment (CGST/SGST instead of IGST and vice versa)

• No direct correction in GSTR-3B; adjust in future tax payments or request a refund.

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