Reg: how to rectify in GST Annual return

This query is : Resolved

Giriga Kavungal (Querist)
Follow

10 August 2022 I had received rent from a super market and the tenant has deducted TDS on rent and paid to the government. But they passed rent payable entry and my 26AS and AIS was reflected the above rent. Actually, I received the rent only for five months. Due to covid-19, two months invoice were not raised. While filing my IT return, I saw the tenant has offered the rent for 10 months. I received only five months rent only. I have filed my IT return for the asst year 2022-23, I offered only five months rent, which is actually credited in my account. When I saw the AIS, it is also reflected the 10 months rent. Subsequently I have revised my income tax return on the basis of the 26AS and AIS. I have uploaded my GST return on the basis of rent received. Now there is a difference in rent received in GST return and IT return. How can I rectify my GST return. Kindly advise.

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
Follow

20 July 2025 This is a fairly common issue where rent income shown in GST returns differs from that in Income Tax Returns (ITR), especially due to mismatch in actual receipts vs TDS entries in Form 26AS / AIS. Let’s clarify your position and how to correct it.

🔍 Problem Summary:
You received rent for 5 months, and filed GST returns correctly based on actual receipts.
The tenant deducted TDS for 10 months, and reported this in Form 26AS/AIS.
You revised your ITR to match Form 26AS/AIS, showing 10 months' rent, even though 2 months were not actually received.
Now, there is a mismatch between ITR and GST returns.
✅ What You Should Know

📌 1. GST is payable on actual receipts (under receipt-based accounting for individuals/proprietors under cash basis).
So you are not at fault in GST if you reported rent received for 5 months only.

✅ How to Rectify or Align

Option 1: File a clarification in Income Tax Portal
Since you have now offered higher rent (10 months) in revised ITR based on Form 26AS, but actually received only 5 months’ rent:

You can submit a response to AIS mismatch through the Compliance Portal.
Explain that 2 months' rent was not actually received, and that TDS was erroneously deducted by the tenant.
Attach a copy of bank statement and invoices showing rent actually received.
This helps prevent future notices or mismatches and keeps your GST data clean.

Option 2: Amend the GST Return (if feasible)
If you want to align GST with ITR, you can amend previous GST returns for the relevant FY (up to the time limit under Section 39(9), usually by 30th Nov following the FY):

Login to GST Portal
Go to Return Dashboard > Select Financial Year and Month
Choose "Amend B2B/B2C Invoices" in GSTR-1, or Amendment in Table 4 in GSTR-3B
Add missed invoices (if any), only if legally correct.
⚠️ However, if rent was not actually received, you are not liable to show it in GST under cash basis. So you’re not legally required to amend.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Summarize this with AI

ChatGPT Perplexity Claude Google AI Grok