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)

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)

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)

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)

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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