Mistake in GSTR1 of June-22
This query is : Resolved
26 June 2025
We have filed GSTR-1 for Jun-22 on time, in this return B2C outword supply of Nov-21 amended in Table-10, by mistake taxable value filled 1 digit excess (i.e. 10,000 instead of 1000) now 9000 difference shown between GSTR-1 & GSTR-3B.
No GSTR-9 filed,
what should I do?
No GSTR-9 filed,
what should I do?
12 August 2025
Steps to Correct:
Identify the error type:
Since the error relates to an amendment of a previous month’s B2C supply, it should be rectified in the return of the current month or future months.
Rectify the error in subsequent GSTR-1 returns:
In the GSTR-1 of the current or upcoming month(s), adjust the taxable value to correct the earlier excess reporting.
You can report a negative amendment (credit note) for ₹9,000 to offset the earlier excess amount.
Check your GSTR-3B filings:
Since GSTR-3B is a summary return, ensure that the taxable value and tax paid there are reconciled.
If GSTR-3B was filed correctly for June 2022 (without the excess ₹9,000), no change needed there. Just correct in GSTR-1 onwards.
File Annual Return GSTR-9 carefully:
When filing GSTR-9 for FY 2021-22 (covering June 2022), disclose the adjustments properly.
The annual return reconciliation will pick up this correction.
Avoid penalty and interest:
Since the error was honest and you are correcting it proactively, the likelihood of penalty is low.
However, if there’s any tax shortfall due to this, pay it with interest as per GST rules.
Identify the error type:
Since the error relates to an amendment of a previous month’s B2C supply, it should be rectified in the return of the current month or future months.
Rectify the error in subsequent GSTR-1 returns:
In the GSTR-1 of the current or upcoming month(s), adjust the taxable value to correct the earlier excess reporting.
You can report a negative amendment (credit note) for ₹9,000 to offset the earlier excess amount.
Check your GSTR-3B filings:
Since GSTR-3B is a summary return, ensure that the taxable value and tax paid there are reconciled.
If GSTR-3B was filed correctly for June 2022 (without the excess ₹9,000), no change needed there. Just correct in GSTR-1 onwards.
File Annual Return GSTR-9 carefully:
When filing GSTR-9 for FY 2021-22 (covering June 2022), disclose the adjustments properly.
The annual return reconciliation will pick up this correction.
Avoid penalty and interest:
Since the error was honest and you are correcting it proactively, the likelihood of penalty is low.
However, if there’s any tax shortfall due to this, pay it with interest as per GST rules.
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