Exempted sales ommitted in GSTR 1 - FY 24 - 25 - how to rectify the error - Reg.

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A business owner mistakenly omitted exempted sales (B2C school supplies) from their GSTR 1 filings for FY 24-25. Since GSTR 1 for the previous year cannot be amended, the recommended solution is to report all missing exempted sales in Table 5D of the GSTR-9 annual return. This rectifies the turnover mismatch with the Income Tax return, incurs no tax, interest, or penalty, and is sufficient without correcting monthly GSTR-1 filings.

Gopalakrishnan. S

Gopalakrishnan. S (Querist)

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.

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

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.

Gopalakrishnan. S

Gopalakrishnan. S (Querist)

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.

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