Exempted sales ommitted in GSTR 1 - FY 24 - 25 - how to rectify the error - Reg.
This query is : Resolved
Quick Summary
06 December 2025
Dear Experts,
My friend is running a Proprietary business dealing in supply of School books and note books, uniforms and other stationery items to B 2 C customers. He has GST registration and has filed GST returns for the year 2024 - 25 for the Taxable sales and has omitted to record the Exempted sales, thinking that, as there is no tax commitment, exempted sales need not be shown in GST return.
Now, he has realised his mistake and want to update the GSTR 1 for FY 24-25. How can this be done, because, he could not update the previous year's B2C sales in GSTR1 through Amendment, as the said year is not available for amendment.
The exempted sales is spread over for various months in the previous year and moreover, there is a vast difference in turnover reported in IT return when compared to Annual GST turnover.
How to solve this. Please advice.
My friend is running a Proprietary business dealing in supply of School books and note books, uniforms and other stationery items to B 2 C customers. He has GST registration and has filed GST returns for the year 2024 - 25 for the Taxable sales and has omitted to record the Exempted sales, thinking that, as there is no tax commitment, exempted sales need not be shown in GST return.
Now, he has realised his mistake and want to update the GSTR 1 for FY 24-25. How can this be done, because, he could not update the previous year's B2C sales in GSTR1 through Amendment, as the said year is not available for amendment.
The exempted sales is spread over for various months in the previous year and moreover, there is a vast difference in turnover reported in IT return when compared to Annual GST turnover.
How to solve this. Please advice.
07 December 2025
You cannot amend GSTR-1 of FY 24–25 now.
✔ Report all missing exempt sales in GSTR-9 Table 5D (Exempt Supplies).
✔ This completely fixes the mismatch with Income Tax.
✔ No tax, no interest, no penalty, because exempt sales are not taxable.
✔ No need to correct monthly GSTR-1; annual return disclosure is sufficient.You cannot amend GSTR-1 of FY 24–25 now.
✔ Report all missing exempt sales in GSTR-9 Table 5D (Exempt Supplies).
✔ This completely fixes the mismatch with Income Tax.
✔ No tax, no interest, no penalty, because exempt sales are not taxable.
✔ No need to correct monthly GSTR-1; annual return disclosure is sufficient.You cannot amend GSTR-1 of FY 24–25 now.
✔ Report all missing exempt sales in GSTR-9 Table 5D (Exempt Supplies).
✔ This completely fixes the mismatch with Income Tax.
✔ No tax, no interest, no penalty, because exempt sales are not taxable.
✔ No need to correct monthly GSTR-1; annual return disclosure is sufficient.
✔ Report all missing exempt sales in GSTR-9 Table 5D (Exempt Supplies).
✔ This completely fixes the mismatch with Income Tax.
✔ No tax, no interest, no penalty, because exempt sales are not taxable.
✔ No need to correct monthly GSTR-1; annual return disclosure is sufficient.You cannot amend GSTR-1 of FY 24–25 now.
✔ Report all missing exempt sales in GSTR-9 Table 5D (Exempt Supplies).
✔ This completely fixes the mismatch with Income Tax.
✔ No tax, no interest, no penalty, because exempt sales are not taxable.
✔ No need to correct monthly GSTR-1; annual return disclosure is sufficient.You cannot amend GSTR-1 of FY 24–25 now.
✔ Report all missing exempt sales in GSTR-9 Table 5D (Exempt Supplies).
✔ This completely fixes the mismatch with Income Tax.
✔ No tax, no interest, no penalty, because exempt sales are not taxable.
✔ No need to correct monthly GSTR-1; annual return disclosure is sufficient.
11 December 2025
Thank you Sir. But, for current FY, how to add back the Exempted sales, which has been ommitted in the previous months, because, Table 8 is not available for Amendment. Pls. advice.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Depreciation of fixed assets- coop housing society in mumbai
- Reopen of assessment proceeding
- TDS on Consultancy- Non DTAA
- Rental income gst and it purpose
- Gift Received from nonblood relative
- FTS Taxable under 115A
- Tax Audit u/s 44AB for Transport Business A proprietorship is engaged in transportation business and
- EPF FULL & FINAL RULES IN 2026
- Experts need help
- Management System (IMS)
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- STATUTORY AUDIT OF A SMALL PRIVATE COMPANY INCORPORATED ON 28.03.2025
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
- Resigning a auditor from the company for misconduct
- RCM @ 5% on Hamali charges, Transport Charges, Unloading charges we take ITC or not
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
