REMEDY FOR MISTAKE IN FILLING OF GSTR1

A GTA supplier mistakenly failed to mark some B2B entries as 'attracting RCM' in GSTR 1, leading to a demand notice from the department. Although GSTR 3B correctly showed these as exempted supplies, the department treated them as Forward Charge Mechanism (FCM) supplies. For the financial year 2018-19, the supplier issued bills of supply without tax, receiving only the taxable value. The advice is to contact the assessing officer, explain the situation, and provide supporting documents like sales registers, recipient's GSTR 3B showing RCM payment, and an affidavit. A CA certificate from the recipient confirming tax discharge under RCM is also recommended.