Sale revise

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This query is : Resolved

Harish Vas (Querist)

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)

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)

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)

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

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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