22 April 2024
One of our clients erroneously added an extra '0' in the taxable amount when filing the GSTR-3B for February 2024 using ClearTax software. The actual turnover (T.O) reported under GSTR-1 was 22.00 lakh, but it was incorrectly filed as 220.00 lakh in GSTR-3B (table 3.1)
Although they can adjust the excess turnover under Mar,2024 GSTR3B by (-) excess T.O which is erroneously filed under Feb, 2024 GSTR3B but the T.O for the Mar, 2024 month is 13.00 Lakh, here they are not able to adjust the difference amount and also Table 3.1 is not taking (-) figures.
22 April 2024
In my opinion.,Don't adjust in Gstr3b as there is no such mechanism to adjust. You can explain to tax authorities in case you receive any notice. Additionally, you can voluntarily write a letter to your jurisdictional range office informing them about this error and seeking a solution (solution which even they cannot provide: but atleast you have communicated them yourself before they discovery about the same)
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