Exempted sales ommitted in GSTR 1 - FY 24 - 25 - how to rectify the error - Reg.
This query is : Resolved
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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.
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