Gstr-1 jan and feb sales are not mentioned in gstr-1

This query is : Resolved

swamy karlapudi (Querist)
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01 May 2019 Dear Sir,

In case of GSTR-1 quarterly return for below 1.5 cr case, in overlook GSTR - 1 filed by showing March month sales only. Jan and Feb months sales are not mentioned in GSTR-1. Monthly GSTR-3B return correctly filed.

How to rectify and show this sales?

Please clarify?

Thank you in advance.

CA Mayur Todmal

CA Mayur Todmal (Expert)
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01 May 2019 Add sales of both the month in next gstr 1

swamy karlapudi

swamy karlapudi (Querist)
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25 May 2019 Sir, March month GSTR-1 already filed in April by showing March month sales only. But 3B return correctly filed. We can't show in April GSTR-1, because financial year is different. What is the option, sir?

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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27 July 2024 To address the issue where January and February sales were not included in the GSTR-1 for a quarterly return, and you have already filed GSTR-1 for March separately, you need to follow specific steps to rectify the situation. Here's a guide on how to resolve this:

### **1. Understanding the Situation:**

- **GSTR-1 Quarterly Filing:** Filed for March only, while January and February sales were missed.
- **GSTR-3B Monthly Filing:** Correctly filed, so the tax paid for these months is accurate.
- **Financial Year and Reporting:** Since the financial year is different, you cannot include the missing sales in the GSTR-1 for April.

### **2. Steps to Rectify the Mistake:**

#### **A. **Rectification in Current Financial Year:**

1. **GSTR-1 for January and February Sales:**
- **Option 1: Include in Next Quarterly GSTR-1:**
- If you're filing a quarterly return, you need to include the missed sales in the next available quarterly return. Ensure that you mention the correct details for January and February in this return.
- **Time Limit:** You can include the missed sales in the GSTR-1 of the quarter in which you file your next return, but make sure it's done within the time limit allowed for amendments.

2. **Adjustment in GSTR-3B:**
- Although GSTR-3B has been filed correctly, the mismatch might still affect reconciliation. Ensure that your subsequent GSTR-3B reflects the correct figures if there were any discrepancies.

#### **B. **Option for Financial Year and Filing:**

1. **Amendment:**
- If the financial year is different and you can't rectify in the same period, you should take corrective action in the next financial year’s GSTR-1 to ensure consistency. However, this should be avoided if possible.

2. **Rectification in April GSTR-1:**
- Since you mentioned that the financial year is different, you should ensure that the sales are reported correctly for future quarters. As per GST provisions, make sure all sales are accurately reported in their respective periods.

### **3. Additional Steps to Consider:**

- **Communicate with the Tax Authorities:**
- In some cases, you may need to reach out to the GST authorities for guidance, especially if the correction involves financial year boundaries.

- **Review Compliance:**
- Regularly review your compliance and reporting processes to avoid such issues in the future.

### **Summary:**

1. **Include Missed Sales in the Next Quarterly Return:** Report the missed sales for January and February in the next GSTR-1 quarterly return, if permissible.
2. **Ensure Accurate Future Reporting:** Make sure future GSTR-1 filings are accurate to avoid similar issues.
3. **Seek Help if Necessary:** If there are complexities due to financial year differences, consult with GST authorities or a tax advisor for specific guidance.

By following these steps, you can ensure that the missing sales are accounted for and maintain compliance with GST regulations.