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

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narendra

Accountant

193 Points Posted on 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.

Replies (2)

saurabh sawlani

Self employed

1299 Points Posted on 12 January 2019

kindly refer order 02/2018 central tax removal of difficulties order, in which it is clearly mentioned that the itc of invoices pertaining to f.y 2017-18 can be claimed till 31st march 2019

Pankaj Rawat

GST Practitioner

29904 Points Posted on 13 January 2019

1. Yes as per Order of CT mentioned by Mr Saurabh is correct but portal is not Accepting any amendments in FY 2017-18 hence wait for portal Updation

2. The major change in this regard is as per Notification 74/2018 CT :
In GSTR 9, 9a (Annual Return Form) , the word "As declared in Return" has been Substituted with "Made during the year"

Means the Fiqures can be reported as per Books ,.. you can make adjustments in Annual return so can be claim any missed ITC pertaining to FY 2017-18 in your current 3b