GSTR 3B FILED WRONGLY

In October, 2019 if you have outward supplies, to the extent of value shown in September, 2019 reduce it accordingly.

Example:

1. IGST shown in Sep'19 is Rs. 100/- and the supplies in Oct'19 is Rs. 120/-. Hence show Rs. 20/- in Oct'19. Same in case of taxable value also.

2. IGST shown in Sep'19 is Rs. 100/- and the supplies in Oct'19 is Rs. 80/- Hence show Rs. 0/- in Oct'19 and adjust remaining Rs. 20/- accordingly which belongs to Sep'19 in succeeding month return.

3. IGST shown in Sep'19 is Rs. 100/- and no outward supplies in Oct'19. Adjust Rs. 100/- of Sep'19 in succeeding month returns.