21 September 2020
GSTR 1 Return is filed quarterly and GSTR 3B monthly
In F Y 2018-19 some B2B Invoices were taken in GSTR 3B and GST paid but were not included in GSTR 1 quarterly returns.
The said mistake was rectified while filing GSTR 1 of quarter ended Sept 19 by including above missing invoices
Now while filing Annual Return for F Y 2018-19 Turnover in Item 4B of GSTR 9 is shown less. Shall i include difference in Sr No 10 of Pt V or change turnover in item 4B ?
CAclubindia
