Amendment for NIL rated supply

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Respected Sir/Mam,
In January 2023 returns, We missed some of B2C & B2B NIL RATED invoices in GSTR1 & GSTR3B.
How can we solve this, as there's no Amendment table available.
Your valuable advice may help me a lot.
Eajaz
Replies (8)

Report them in GSTR-1 filed for February,2023 period

Declare the same in GSTR-3b of next month. This is allowed as per section 37 of CGST Act.
In addition to above I would like to add that , Interest is applicable for late payment of taxes in the month of February 23 , as per section 50 of the CGST Act.
How to amend B2B NIL rated Invoice

Not necessary to do any amendments now , report them in February 23  month GSTR1 and GSTR3B, with applicable Interest rate as per section 50 of the CGST Act.

No Interest is required to be paid as no GST was payable on NIL rated supplies

Yes , agree  with  CA  Vidyasagar Sir , No  interest  for  NIL rated  supply , only report  them  Feb 23  GSTR1 and GSTR3B . 

Thanks a lot to all who showered their valuable advice


CCI Pro

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