GSTR3B

This query is : Open

PRATIKKUMAR (Querist)
Follow

26 September 2020 SALES LIABILITY ENTERED MORE IN MARCH 2020 MONTH GSTR3B RETURN, PLEASE LET US KNOW HOW TO RECTIFY THE SAME

CA Kushwanth AVSR

CA Kushwanth AVSR (Expert)
Follow

27 September 2020 In case of any mistake in a GST return the same can be rectified in the return of subsequent months. You can rectify this by reducing the sale amount in the subsequent month(s).
For Example:
IN March if you had inflated your sales value by Rs. 100/-.
In April if your original sales is Rs. 500/- then instead of Rs. 500/- show it as Rs. 400/-(500-100). The same will be assumed as recitified.
For more information you can refer the circular No. 26/26/2017-GST dated 29th December 2017