Mistake in GSTR -9 Annual Return

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Due to overlook we have filed Wrong GSTR-9 annual return for 2021 - 2022 

 Auto Populated ITC Claim is appear  which is equal to our books of accounts

But we did not put ITC claimed amount manually and as a result total ITC Claimed is showing Negative  

 Our CA Firm rectified the same at GSTR - 9C and filed the same

My question : Is any legal proceedings or Demand  Notice can issued against us ???  

Please reply ..  thanks

Replies (6)
No,if ITC claim rectified in 9C
If notice is received you have a valid explanation.

How you will rectified in GSTR - 9C. Kindly give the explantion. I also filed as per you have mentioned.

Kindly reply thanks

 

 

How to rectify if mistake made in GSTR9C?

How to rectify if mistake made in GSTR9C?

GSTR-9 cannot be revised once filed -- this is a known limitation of the GST portal. However, you have two remedies: (1) If the error created a tax liability shortfall, file Form DRC-03 voluntarily to pay the difference with applicable interest -- this demonstrates good faith and significantly reduces penalty risk if a notice arrives later. (2) If the error is a reporting discrepancy without tax impact (such as wrong ITC table figures), use GSTR-9C (the reconciliation statement) to capture the correct position and reconcile it against what was filed in GSTR-9. GSTR-9C lets you explain and reconcile differences between the audited figures and what was reported. Document everything and retain the reconciliation workings. For errors that affect tax liability, acting before a department notice is always better than after.


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