Sales amount in Gstr1

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If April 2026 B2C sales were under-reported in GSTR-1 and GSTR-3B, and May GSTR-1 is already filed but May GSTR-3B is pending, correct the April figures through GSTR-1A and pay the differential GST with applicable interest in May GSTR-3B.

Siddharth Kishan Mane

Siddharth Kishan Mane (Querist)
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22 June 2026 I have put less Sales amount in Gstr1 of April-26 by mistaken, paid gst also filed 3B with same amount, I came to know about this mistake after May Gstr1 was filed, now Gstr3b is pending to file. Kindly suggest what amounts I should put in In May Gstr3B to solve this issue. Regards in Advance

Aashok Kumar Sharma

Aashok Kumar Sharma

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22 June 2026 To resolve the under-reporting in your April GSTR-1 and GSTR-3B, you must amend the invoices in the GSTR-1 of April (In May GSTR3B - 2026) to show the correct values and add the differential tax liability to your May GSTR-3B. Additionally, you must calculate and pay interest on the tax shortfall for the duration of the delay.

Siddharth Kishan Mane

Siddharth Kishan Mane (Querist)
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22 June 2026 There is only B2C sales, no B2B. May Gstr1 is already filed containing exclusively May figures, can the amendment done in Form Gstr-1A of May, Thnx Ashokji

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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22 June 2026 Since your May GSTR-3B is pending, use GSTR-1A to correct the April B2C sales figures. This will adjust your tax liability for May automatically. Remember that you will still be liable to pay interest on the tax shortfall for the duration of the delay when you file your May GSTR-3B.

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Siddharth Kishan Mane

Siddharth Kishan Mane (Querist)
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23 June 2026 In May-1A i should put May+April figures or only April figure, interest part is correct. Regards

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