Correcting gstr-3b mistakes of fy 17-18 after sep-2018 gstr-3b is filed

narendra (Accountant) (275 Points)

12 January 2019  

Dear Experts,

After completion of Tax Audit and Finalization of Accounts, certain mistakes were noted in calculating sales and purchases, (which affects GST liability & ITC reported in GSTR-3B for previous FY 2017-18). Still computing nett differences to check if there is any additional tax liability or unclaimed ITC.

So,

1) Now that, the September 2018 GSTR-3B is filed, can these figures still be adjusted in subsequent GSTR-3B ?

2) If Yes, then till which month's GSTR-3B  can they be adjusted ?

3) If NO, then how / where to adjust the same ?

 

Kindly help clarify this issue.

Thanks.