Sale revise

This query is : Resolved

Harish Vas (Querist)
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12 April 2019 I HAVE FILED GSTR 1 FOR THE MONTH OF MAY 18 WITH WRONG AMT. CAN I SHOW THE TAX FREE SALE IN NEGATIVE FORMS IN GSTR 1 TABLE 8

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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13 April 2019 The wrong amount mentioned in B2C may be corrected in amendment of B2C section of GSTR-1 but there is no such column in GSTR-1 for amending exempted sale.

Harish Vas

Harish Vas (Querist)
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13 April 2019 SIR PLZZ. TELL ME THE FOLLOWING ADJUSTMENT IS RIGHT OR NOT. LIKE
MY ACTUAL SALE IS RS. 50000 (FIFTY THOUSAND) FOR APRIL 2018
BUT I HAVE FILED THE GSTR1 WITH RS. 500000 (FIVE LAKH)
CAN I FILE THE GSTR 1 FOR THE MONTH OF MARCH 2019 WITH RS. (-450000) NEGATIVE AMT. OR NOT IF SALE IS EXEMPTED (I HAVE FILED THE GSTR 1 & 3B TILL FEB. 19. AND SALE & PURCHASE NIL FOR THE MONTH OF MARCH 2019)

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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23 July 2025 Here’s the guidance on revising sales in **GSTR-1** when you’ve reported a wrong amount, especially for **exempted sales**:

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### 1. **Issue Summary**

* You **filed GSTR-1 for May 2018 with Rs. 5,00,000 sales** instead of actual Rs. 50,000.
* Now you want to correct this by showing a **negative sale of Rs. 4,50,000** in March 2019 in GSTR-1 (Table 8 for exempt sales).

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### 2. **Can you show negative sale in GSTR-1 Table 8?**

* **No**, there is **no provision to enter negative values** (reduction) in the **exempted/non-GST sales (Table 8) of GSTR-1**.
* GSTR-1 amendment facility **does not allow negative amendments** for exempt sales.

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### 3. **How to correct the error?**

* For **taxable supplies**, you can amend (reduce) the sales in subsequent months by negative entries in the relevant tables.
* But for **exempt sales (Table 8)**, no negative amendment is allowed.
* Instead, you may:

* **Adjust in your books and records** for the difference.
* **Disclose the correction in the next year’s financials** or in your income tax returns.
* **Inform your tax consultant or department if required.**

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### 4. **What if you filed wrong taxable sales?**

* If you filed excess taxable sales, you can reduce it via amendments in subsequent months by filing negative adjustments.
* But since your case is about exempt sales, this option isn’t available.

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### 5. **Summary**

| Scenario | Correction Allowed in GSTR-1? | Notes |
| -------------------------------- | ----------------------------- | ------------------------------ |
| Taxable sales | Yes, via negative amendment | Allowed in next month’s GSTR-1 |
| Exempted/non-GST sales (Table 8) | No negative amendment allowed | Adjust in books only |

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### 6. **Recommendation**

* **Keep your books correct** with actual sale value.
* **File accurate GSTR-3B** reflecting correct tax liability.
* For this kind of mistake in exempt sales, maintain proper documentation for audit and tax return compliance.

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If you want, I can help draft a letter to tax authorities or notes for your accountant explaining this correction. Would that help?

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