B2C Interstate Sale not shown in point 3.2 of GSTR-3B

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A B Kundu

Professional

917 Points Posted on 22 September 2019

At the time of filing GSTR-3B, out of the total sales made during the month, there are 2 interstate Unregistered Sales which were needed to be reported in the Point No. 3.2. But, inadvertently 1 sale was not reported in that column.

Whether it will create any problem? When the GSTR-1 will be filed, that time this will be taken care of, but for reporting in GSTR-3B, do I need to make any amendment?

Thanks

Replies (9)

RAJA P M

"Do the Right Thing...!!!"

77833 Points Posted on 22 September 2019

Whether it will create any problem?
- As per my view no more problem. (You can show in your next GSTR 3B return)

When the GSTR-1 will be filed, that time this will be taken care of, but for reporting in GSTR-3B, do I need to make any amendment?

- If You are correctly shown in GSTR 1 return then just keep cool...

A B Kundu

Professional

917 Points Posted on 22 September 2019

Okay..thank you so much.

Rajnish Goel

69 Points Posted on 22 September 2019

Fill correct GSTR 1 and at time of filling next month GSTR 3B show these bill also in 3.2 column only

A B Kundu

Professional

917 Points Posted on 22 September 2019

But in the point 3.2, out of the sales reported for the month under point 3.1 needs to be reported.
If I show this missed sale in the next month's 3.2 point then it will be presumed that this sale relates to the next month only. That'll not be correct as per my opinion. Eager to know your opinion.
Thanks

Rajnish Goel

69 Points Posted on 22 September 2019

Your are already showed total sales figure in 3.1 in last month thats why only 3.2 table mismatch has to be correct in next month..

Pankaj Rawat

GST Practitioner

29904 Points Posted on 22 September 2019

Dear ,Kundu
As per the Circular 89/08/2019 GST dt.18/2/19 its mandatory to report sale to URD under table 3.2 of 3B . the contravention of any provision of the Act attracts Penal Action u/s 125 of CGST Act

A B Kundu

Professional

917 Points Posted on 22 September 2019

Originally posted by : Pankaj Rawat
	Dear ,KunduAs per the Circular 89/08/2019 GST dt.18/2/19 its mandatory to report sale to URD under table 3.2 of 3B . the contravention of any provision of the Act attracts Penal Action u/s 125 of CGST Act

Then Sir, What will be the remedy?

If I report this missed transaction in the September'19 GSTR-3B in the Point 3.2, will it not be treated as the sale of September month? Because, the Point 3.2 states that Report the Sales made to Unregistered person Interstate out of the Sales reported under 3.1.

Please clarify.