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Wrong Filing of Credit Note in GSTR 1 & GSTR 3B

Eajaz Ahmad (Accountant) (129 Points)

21 September 2020

Sir,
In October 2019, GSTR 1 & GSTR 3B were wrongly filed with A Credit Note, which was not at all issued..
How can it be rectified in this year Returns..
Please help..

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3 Replies

NISAR BHAT (32 Points)
Replied 21 September 2020

Make amendment and pay tax, then it will be shown in annual return of 2019-20

Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 21 September 2020

You can rectify this mistake by amending Credit Note through Credit Note amendments column in Current month GSTR 1, As Credit Note was not issued..Put value as Zero in credit note through Amendments Column.

In GSTR 3B you can reverse that in current month return..Add amount of credit note in output Column as earlier you deducted this from output, and pay tax accordingly.