for gstr1 vs 3b 17.18 clerical
errors correction how...
4 Replies
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 30 November 2019
Nothing can be done now .....if you have deposited the tax correctly then just make corrections in Annual Return
Raksha
(Student CA Final )
(397 Points)
Replied 02 December 2019
You can correct it through GSTR-9/9C . if already file then if there is any differential tax u can pay the same with DRC-03 along with interest u/s 50 i.e 18% per annum ! and intimate to your jurisdictional proper officer along with proper documents so that penal action can not be levied!
CA Sameer Valia
(Practising CA)
(46 Points)
Replied 05 February 2021
In FY 2017-18, one month's GSTR3B was erroneously filed as NIL, though GSTR1 was filed correctly. The error was discovered only at the time of filing GSTR 9/9C and the same was reported. However, the window for making corrections in subsequent months for FY 2017-18 had elapsed by then. Now the client has received notice for making the payment of tax liability, without allowing ITC for that month. The books as well as GSTR2A rightly shown all the purchases. Only due to human / clerical error GSTR3B was wrongly filed as NIL. Can someone guide on this what can be done? Any good case law under GST or Service Tax or Excise which will be in favour of the assessee in such situations?
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