Nil rated services missed to include in gstr-1 for march-19

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sunny (Querist)
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14 April 2019 In course of filling GSTR-1 for month of March of an assesse company, we missed to include figure of Exempted Services/Nil Rated Services.

Please advise how it can be corrected. What are the solutions available to get it corrected.

CA Anita Bhadra

CA Anita Bhadra (Expert)
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14 April 2019 You can correct in next month return ( April 2019 )

Any mistake made in the return can be rectified in the next periods (month/quarter) return. It means that if a mistake is made in March 19 GSTR-1, rectification for the same can be made in April 2019 GSTR-1.

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sunny

sunny (Querist)
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05 May 2019 Thanks for reply
If i mention the amount of exempted services in GSTR-1 for April'19, how it will identify that this amounts belongs to Mar'19
Please advise.

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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04 August 2024 If you have missed including nil-rated or exempted services in GSTR-1 for March 2019, here are the steps you should follow to correct the omission:

### **1. Understanding the Nature of Nil-Rated and Exempt Services:**

- **Nil-Rated Services:** These are services on which GST is charged at 0% (e.g., certain export services).
- **Exempt Services:** These are services that are not subject to GST (e.g., certain educational services).

### **2. Correcting the Missed Information:**

#### **Option 1: Amend GSTR-1 in the Current Period (April 2019)**

1. **Include in April 2019 GSTR-1:** You can include the missed nil-rated or exempt services in the GSTR-1 for April 2019. However, since the data pertains to March 2019, you should clearly mention this in the description field of the GSTR-1 for April 2019.

2. **How to Identify the Month:**
- **Description Field:** Provide a clear description in the GSTR-1 for April 2019, specifying that the amounts pertain to the missed period of March 2019. For example, in the invoice description or remarks, you can write: "This amount pertains to exempt services for March 2019."
- **Reconciliation:** Ensure that the figures in GSTR-1 for April 2019 are reconciled properly with your records, and ensure that the total turnover reported for March 2019 is accurate in your financial records.

3. **Impact on GSTR-3B:**
- **GSTR-3B:** Since you missed reporting in GSTR-1 for March 2019, there is no immediate impact on GSTR-3B. Ensure that the total reported in GSTR-3B matches the total output and exempt services reported in GSTR-1 for the respective months.

#### **Option 2: Filing a Revised GSTR-1 (If Available)**

- **Revised Return:** The GST portal does not allow for a direct revision of GSTR-1 for past periods. However, if the portal allows for any form of correction or amendment, you should use that facility. As of now, the typical procedure is to correct errors in the subsequent month’s GSTR-1.

### **3. Additional Steps:**

- **Inform the Department:** Although not mandatory, it’s a good practice to inform the GST department about the error and the steps you’ve taken to correct it. This can help in case of any queries or audits.

- **Maintain Documentation:** Keep a record of the correction made in the subsequent GSTR-1 for future reference. Maintain all supporting documentation related to the missed services and the correction made.

### **Example of How to Report in April 2019 GSTR-1:**

In GSTR-1 for April 2019, when adding details of the exempt or nil-rated services, you can use the following format in the description field of the respective invoices:

**Description Field Example:**
```
"Exempt services for March 2019 not reported earlier. Total amount Rs. [Amount]."
```

### **Summary:**

1. **Include missed details in the GSTR-1 for April 2019.**
2. **Mention the details clearly in the description field.**
3. **Ensure proper reconciliation and documentation.**
4. **Consider informing the GST department if needed.**

By following these steps, you can ensure that the missed nil-rated or exempt services are reported correctly, and you maintain compliance with GST regulations.