GSTR 1 and GSTR 3 B

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Dear Expert,

Could any one help me on this please


we have missed 2 Invoices to disclose in the GSTR 1 for the month of July 2020.. can i disclose the same in the month of January 2022 return... But tax amount was paid already through GSTR 3 B


And there is a typo error in the month of March2021 GSTR 3B how to rectify this mistakes...


please help us


Thank you
Vijith T K
Replies (3)
No now you cannot report July 2020 missed invoice in January 2022 GSTR -1 , As per proviso under section 37 (3) such rectification can done before September 2021.

Same in case of your 2nd part of query , you cannot make any amendments pertaining to fy 2020-21 now . It must be done for September following the end of fy

Can you plz explain what the error you made in March-21 3B ???? if it increases your liability then pay it in cash ledger & file DRC 03 & same shall be reported in Annual Return.
Dear Sir, Thank you so much for your reply....


Is there any other way to disclose those July month invoice details...?


Typo error is actual export sales amount is 13,00,000/- but we gave 1,30,000/- But this 13,00,000/- is reflecting in annual return... But those July month invoice is not...

We have paid GST amount for those July invoice through GSTR 3B
1. July month's 2 invoice not disclosed in GSTR q but disclosed in GSTR 3B and tax already Paid:
it's ok, u doesn't require any actions in this case and there is no non compliance as u already paid GST.

2. In March 21 in GSTR 1 u disclosed sale of Rs. 13 Lakh and In GSTR 3B u disclosed the same as 1.3 lakh : Figure of sale in annual return coming from GSTR 1 which is correct figure, in this case u have paid less tax, u have to pay tax on difference amount in DRC 03


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