25-26 exempted sales

This discussion addresses how to correct an overstatement of B2B exempted sales in GSTR-1 for the 25-26 period. When a direct amendment for nil-rated sales isn't available, the advice is to adjust the consolidated figures in the current October return or use an appropriate amendment table if misclassified. A key concern raised is the potential mismatch with books if adjusted in the current month's return, and the alternative of correcting only in GSTR-9 is also explored.