Easy Office
LCI Learning

Mistake in filing GSTR1

This query is : Resolved 

21 July 2022 Sir/ Madam,

I had B to C (small) sales only.
While filing GSTR 1, I entered figures in B2C small and in HSN details table.
Somehow I made mistake and both the figures differ by One paisa. That remained unnoticed.
While on 20th tried to file GSTR 3B the tax amount is not populated in the return.
Trying too many times I failed. I submitted the return blank. Then checked the already filed GSTR1 and the mistake noticed. I have not filed the GSTR 3B yet. but submitted. How to make payment or rectify the mistake.

09 July 2024 To rectify the mistake in your GSTR-3B and ensure that the correct tax amount is populated, follow these steps:

### Steps to Rectify GSTR-3B Submission Mistake

1. **Understand the Issue**:
- The discrepancy of one paisa in GSTR-1 between B2C small and HSN details is likely causing the issue.
- Since GSTR-3B has been submitted but not filed, you can still make corrections.

2. **Generate the Correct Tax Liability**:
- Calculate the correct tax liability manually to ensure you have the correct figures for making the payment.

3. **Make the Payment Manually**:
- Since GSTR-3B cannot be edited once submitted, you can pay the tax manually through the GST portal using Form GST PMT-06 (Challan). This will allow you to generate a challan and make the payment for the required tax amount.

4. **File GSTR-3B with Correct Tax Payment**:
- Go to the GST portal, navigate to Services > Payments > Create Challan.
- Fill in the details for tax payment based on your manual calculations.
- Make the payment through net banking or any other preferred mode.

5. **Filing GSTR-3B**:
- After making the payment, go back to the GSTR-3B form.
- Enter the payment details in the respective sections (IGST, CGST, SGST).
- Submit and file the GSTR-3B form with the correct tax payment.

6. **Correcting GSTR-1 Discrepancy**:
- Since GSTR-1 is already filed, you can rectify the discrepancy of one paisa in the next month's GSTR-1 by making the necessary adjustments.
- In the next month's GSTR-1, you can adjust the figures by adding or subtracting the one paisa discrepancy to ensure that the overall figures are correct.

### Additional Steps (if required):

1. **Contact GST Helpdesk**:
- If you face any difficulties or need further assistance, you can contact the GST helpdesk for guidance. They can provide specific instructions based on your unique situation.

2. **Seek Professional Help**:
- If the issue seems complicated, consider consulting a tax professional or a GST practitioner who can help you navigate through the process and ensure compliance.

By following these steps, you can rectify the mistake in your GSTR-3B submission and ensure that your tax liability is correctly paid and filed.



You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries