Excess sales in 3b

adjust in the time of audit or update the return as per applicable 

Excess sales reported in 3B (July 2022):
• If you over-reported outward supplies (and paid more tax) in GSTR-3B for July 2022, you can reduce the liability in subsequent months' 3B (within the FY 2022-23 or up to the November 2023 return), by reducing the outward taxable value. Then report correctly in GSTR-9.
• If the time has passed, claim a refund of excess tax paid (RFD-01, within 2 years of payment).
• If the excess is only in value (with no excess tax, e.g. nil-rated shown as taxable), correct it in GSTR-9.