Sales as per 3B and 1

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This discussion clarifies discrepancies between GSTR-1 and GSTR-3B when sales invoices are cancelled after filing. While GSTR-3B cannot be revised directly, adjustments can be made in subsequent filings. For B2B sales, amend the invoice in the next GSTR-1, and for B2C sales, adjust accordingly. If GSTR-3B hasn't been filed yet, you can cancel sales by issuing a credit note in the next GSTR-1 and reflecting the adjustment in the current GSTR-3B.

Sonnal Khandaray

Sonnal Khandaray (Querist)
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02 July 2021 Hi All

Sale as per 3B and 1 are different as one of the sales invoice has been cancelled after filing GSTR -1.
Can details be modified while filing GSTR-3B.

Thanks in advance.

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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02 July 2021 3B cannot be revised but you can adjust the sales in next months 3B, if bill cancelled after filing GSTR-1 is of B2B supplies, then while filing next months GSTR-1 amend the said bill in amended B2B details and if pertains to B2C only then you cna amend B2c accordingly.

Sonnal Khandaray

Sonnal Khandaray (Querist)
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02 July 2021 I have filed GSTR 1 but 3 B is not yet filed. Can I cancel sales which are incorporated in 1 in 3B?

CA Altamush Zafar

CA Altamush Zafar (Expert)
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02 July 2021 Yes you can. File credit note in the next gstr-1 and don't take that effect in next gstr-3b since you are already adjusting that in present gstr3b

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