Two GST No. Bihar and jharkhand rong b2b filed dec 19 3b and gstr1

This discussion addresses a common GST filing error where B2B sales for December 2019 were incorrectly filed under the wrong GST number (Jharkhand instead of Bihar) for sales to Odisha. The advice provided suggests correcting the error in the following month's returns. This involves amending the GSTR-1 by adjusting the sale value and then reducing the corresponding sale in the GSTR-3B. For IGST paid under the incorrect GSTIN, issuing a credit note from Jharkhand will automatically reduce the IGST liability, making the deposited amount available in the credit ledger for future use.