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How to resolve errors in GSTR 3B & GSTR-1

Hawa Choudhari. 
on 13 February 2019

LinkedIn


The One Hundred and Twenty Second Amendment Bill of the Constitution of India, officially known as The Constitution (One Hundred and First Amendment) Act, 2016, introduced a national Goods and Services Tax in India from 1 July 2017. Goods and Services Tax (GST) is an indirect tax (or consumption tax) levied in India on the supply of goods and services.

GST is levied at every step in the production process, but is meant to be refunded to all parties in the various stages of production other than the final consumer.

GST RETURN - A return is a document containing details of income which a taxpayer is required to file with the tax administrative authorities. This is used by tax authorities to calculate tax liability.

Under GST, a registered dealer has to file GST returns that include:

• Purchases
• Sales
• Output GST (On sales)
• Input tax credit (GST paid on purchases)
• To file GST returns, GST compliant sales and purchase invoices are required.

Common Errors

Validation Error after submission of Amendment of Non-Core Application.

This error means that there' s a mistake in your basic information. While migrating, the Portal validated only name of PAN holder. Now the portal is validating entire data related to PAN such as date of birth, Aadhaar details. Hence please verify all data in case you are receiving validation error.

Portal shows 'System Error GSTIN NO. 34AAXXXXXXXX1ZX' when submitting TRAN-1 through EVC.

The issue is being fixed by GSTN. In the meanwhile, you can use DSC mode of filing and avoid using EVC mode.

Processing error shown in TRAN-1 while carrying forward the balance credit of Central Excise/Service Tax/VAT.

This will show if you have not included your earlier Registration Number (excise/VAT/service tax) details while migrating. In such case you may file 'Non-core amendment' and register all your RC details and then submit TRAN-1.

I have received an error 'You have no summary to submit GSTR-1'

This message pops up if you have a nil return. Simply make sure you are putting in 0 in all the fields and file again.

Earlier date (Jul 1) is not allowed to be selected for an invoice.

This is because, the date mentioned in invoice is earlier than your customer's GST registration date. You should move the invoices to B2C section and delete the customer' s GSTIN mentioned in these invoices. Re-compute B2C summary. Re-upload to govt portal. Please note that your customer will not be able to get input tax credit in such cases since they were not registered for GST on those invoice dates.

An error of ''Invalid GSTIN '08AABCM*****1ZO''' .

This means that you have entered incorrect GSTIN of your customer. Please check the GSTIN on government website.

Issues faced while filing GSTR-1 & GSTR-3B


Sr No.

Sub head

Issues

Resolution

1

Issues in GSTR 1

Whether any changes pertaining to earlier return needs to be updated in any subsequent returns?

As per governments earlier circular, any aspect not covered in GSTR 3B i.e. missed invoices etc then the same needs to be considered in the final GSTR 1/ 2 and 3. Since there is no any mechanism for filing returns we can change it as per our requirements.

2

Issues in GSTR 1

In case of supply of goods by SEZ, whether the detail of supply of such goods needs to be disclosed while filing returns?

No, since the liability to pay is in the hands of the recipient. The recipient needs to file a Bill of entry and remove the goods from SEZ premises. Therefore, the supply of such goods needs not to be disclosed while filing returns.

3

Issues in GSTR 1

How to disclose the details of credit note in case of B2C small supplies?

In case of supplies to consumers are to be reported in a consolidated manner, the credit/debit notes are not required to be reported separately. Such supplies have to be reported in a consolidated manner

4

Issues in GSTR 1

How to enter the details in case where there is multiple tax rates for the same invoice?

In case where there are multiple tax rates for the same invoice, then GSTR 1 shall accept multiple tax rates only when the invoice value is kept same and not splitted to various tax rates.

5

Issues in GSTR 1

In case tax is paid under wrong head (i.e. CGST/ SGST instead of IGST). How to correct the same?

Any amount if it is lying excess in the cash ledger then by using Table 14 of GSTR 3 - Column 7. Once debit entry is filed the refund will be filed. Once GSTR 3 is filed it will get credited to the bank account given during registration. Further, one can raise grievance in the GST portal and send mail to GST help desk that can do the appropriate changes at the back end.

6

Issues in GSTR 1

Whether DSC is mandatory for filing returns?

No we can use EVC as well as DSC.

DSC is mandatory only in case of all Public & Private Limited Companies, Limited Liability Partnerships (LLPs), and Foreign Limited Liability Partnerships (FLLPs).

7

Issues in GSTR 3B

Do we need to disclose the details of purchases from unregistered dealers as exempt inward supplies?

Yes, details of URD purchases needs to be disclosed in the exempt inward supplies tab as the same is exempted by way of an exemption notification.

8

Issues in GSTR 3B

Does GSTR 3B automatically applies the set-off mechanism or we need to manually apply the set mechanism?

System applies the set-off mechanism automatically and allows off-set only in the manner prescribed in the law.

9

Issues in GSTR 3B

GSTR 3B is wrongly filled and the same is submitted for the month of July 2017 but not filed. What is the recourse available?

The option is given i.e. reset the submitted returns to those who has submitted the return but could not be filed for the month of July 2017. Further, government has recently also come up with the option to edit the submitted returns.

10

Issues in GSTR 3B

Will there be any invoice matching in GSTR-3B?

No, all the details in GSTR-3B will be self declared in summary manner and the taxes will be paid based on the table 6 of GSTR-3B (refer to the Rules as available on the GST Council or CBEC website, applicable for GSTR-3B Form).

11

Issues in GSTR 3B

Whether we need to give the details of inward taxable supplies?

No, we are not required to enter all details of inward taxable supply in GSTR 3B. Only details of Eligible and Ineligible ITC need to be declared.


DISCLAIMER: The views expressed in this article are author's personal views, and is for education purpose only. Author will not be liable for any action taken by the reader on the basis of this article. Kindly take advice of your GST consultant before taking any decision, on the basis of this article.


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