Excess of Turnover shows in GST Returns

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This query is : Resolved

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A client mistakenly reported excess turnover in their GST returns, debiting their credit ledger twice. While the annual return (GSTR-9) wasn't mandatory due to turnover below 50 lakhs, the department is questioning the adjustment made in subsequent months. The advice suggests that adjusting the excess turnover in April of the next financial year is permissible, potentially leveraging circular 26/26/2017. Alternatively, filing the GSTR-9 is presented as a final opportunity to rectify such discrepancies.

V Sitaramaiah Malapaka

V Sitaramaiah Malapaka (Querist)
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15 May 2022 Sir,
One of my client shows their turnover correctly in GSTR-1, but while filing of GSTR-3B he had debit twice and debit the GST in the respect Credit Ledger. It has happened in lockdown period. No Govt officials are not available to guide to solve the issue.
After words the client approached me then I have adjust the excess turnover in the month of March, remaining balance is adjust in April of next financial year. The client turnover is below 50 lakhs, hence there is no necessary to file Annual Return.
Now the Department person asked my client how to adjust in next month, you goto file refund claim, and the pay the duty amount for the month of April with interest.
Pl reply which one is correct.

CA Altamush Zafar

CA Altamush Zafar (Expert)
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15 May 2022 You should have filed GSTR-9 since mistakes were done. Annual return is last chance to disclose the correct position.
Anyways you can take the advantage of the circular 26/26/2017