Rectification/Amendment in GSTR9

This query is : Resolved

Hrusikesh Nanda (Querist)
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08 February 2021 Respected Sir,
Heartiest Congratulation.
Sir, in Feb and March 2020 I have wrongly entered purchage and filed 3B accordingly. Yet we not file GSTR9 for FY 2019-20. Our total turnover is <5crore. Audit shows less purchage whereas GST shows more purchage. Can we rectified it in gstr3B. If not what is the procedure for correction or rectification. Please help me. N.B. Our all transactions are nill rated. (i.e EDUCATIONAL BOOKS)

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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10 July 2024 Respected Sir,

Thank you for your congratulations. Regarding the issue with your GST filings for FY 2019-20, here's how you can rectify the wrongly entered purchases in GSTR-3B:

### Rectification of GSTR-3B for FY 2019-20

Since your total turnover is less than 5 crore and your transactions are nil-rated (educational books), you have the option to rectify the errors in GSTR-3B for the relevant months (February and March 2020) by following these steps:

1. **Log in to GST Portal:**
- Visit the GST portal and log in using your credentials.

2. **Navigate to GSTR-3B:**
- Go to the "Services" tab and click on "Returns" > "Returns Dashboard."

3. **Select Financial Year and Return Period:**
- Select the financial year 2019-20 and the relevant return period (February and March 2020).

4. **Amend GSTR-3B:**
- Locate the GSTR-3B for February 2020 and March 2020.
- Click on the "Amend" button next to each return.

5. **Make Corrections:**
- In the amended GSTR-3B, correct the wrongly entered purchase figures.
- Enter the correct purchase amounts under the appropriate tax heads (CGST, SGST/UTGST, IGST, and Cess, if applicable).

6. **Save and Submit:**
- After making corrections, save the amended GSTR-3B.
- Click on the "Submit" button to submit the amended return.

7. **Payment of Additional Tax (if applicable):**
- If there is any additional tax liability due to the correction, you should pay it along with applicable interest. Use the "Payment of Tax" option under the "Services" tab on the GST portal.

### Procedure for Correction or Rectification

If the option to amend GSTR-3B is not available for the period February and March 2020 on the GST portal (sometimes amendments are restricted after a certain period), you may need to follow the below procedure:

1. **File a Rectification Application:**
- Prepare a rectification application detailing the errors in the purchases reported.
- Submit this rectification application to your jurisdictional GST officer.

2. **Supporting Documents:**
- Attach supporting documents such as purchase invoices, books of accounts, and any other relevant documents.

3. **Processing by GST Officer:**
- The GST officer will review your rectification application and supporting documents.
- Upon approval, they will issue an order for rectification.

4. **Correction in GSTR-1 and GSTR-9:**
- After rectifying GSTR-3B, ensure that GSTR-1 (if applicable) is also corrected for the same period.
- File GSTR-9 for FY 2019-20 after ensuring all corrections are reflected correctly in your annual return.

### Conclusion

It's crucial to rectify the errors at the earliest to ensure accurate compliance with GST regulations. If you encounter any difficulties in amending GSTR-3B or need further clarification, consider consulting with a GST practitioner or tax advisor who can provide guidance tailored to your specific situation.

Best regards,

[Your Name]
[Your Contact Information]

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