Annual Return

Exempted sales reported as Zero rate supply in gstr3b but it has been correct reported in the succeed month gstr 1
if any correction have to made in gstr 9
Replies (3)
Quick Summary
This discussion clarifies how to handle exempted sales that were incorrectly reported as zero-rate supplies in GSTR-3B. The advice is to accurately reflect your sales books in the GSTR 9 annual return. Importantly, if the error was corrected in a subsequent GSTR-1, no penalties or interest will be levied.

Show actual details as per Your sales books and rectify details...
Is their any penalty and interest have to pay for it
No... Not levied any penalties and interest.

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