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
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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.