IS Kakar (B.Com) (109 Points)
20 March 2019Hi
I have downloaded summary of GSTR 3B, GSTR 1 and GSTR 9 for filing annual return for FY 2017 - 18
Summary of GSTR 9 is correct but the summary of GSTR 3B and GSTR 1 is not correct.
1. How to correct GSTR 3B and GSTR 1 as there were errors in the invoices of the month of July 2017 and Aug 2017 ?
2. As summary of GSTR 9 is correct, can GSTR 9 be filled without correcting errors of GSTR 3B and GSTR 1 ?
Please guide.
Thanks
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 21 March 2019
Anshuman Basu
(account -GST)
(1556 Points)
Replied 21 March 2019
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 21 March 2019
Anshuman Basu
(account -GST)
(1556 Points)
Replied 21 March 2019
IS Kakar
(B.Com)
(109 Points)
Replied 21 March 2019
Hi
Thanks for your prompt reply. Error details are as follows
|
F.Y 2017 - 18 |
Total Invoice Value |
Total Taxable Value |
IGST |
CGST |
SGST |
|
As per GSTR 3B Summary |
Not Mentioned |
14,66,687.28 |
1,97,142.66 |
27,818.55 |
27,818.55 |
|
As per GSTR 1 Summary |
16,16,661.72 |
14,04,332.10 |
1,97,142.66 |
27,818.55 |
27,818.55 |
|
As per GSTR 9 Summary |
Not Mentioned |
14,04,332.1 |
1,97,142.66 |
27,818.55 |
27,818.55 |
|
|
|
|
|
|
|
|
As per actual Invoices issued to Customers |
16,57,111.89 |
14,04,332.1 |
1,97,142.66 |
27,818.55 |
27,818.55 |
|
|
|
|
|
|
|
|
Difference in comparison to actual Invoices issued |
|
|
|
|
|
|
As per GSTR 3B Summary |
Not Mentioned |
+(62,355.18) |
-- |
-- |
-- |
|
As per GSTR 1 Summary |
-(40450.17) |
-- |
-- |
-- |
-- |
|
As per GSTR 9 Summary |
Not Mentioned |
-- |
-- |
-- |
-- |
|
|
Wrong Data Entered |
Correct data as per invoices issued |
Difference |
|
|
July |
|
|
|
|
|
Total Invoice Value |
2,24,724.70 |
2,65,175.14 |
+(40,450.44) |
Not Corrected in GSTR 1 |
|
Total Taxable Value |
2,24,724.70 |
2,24,724.70 |
-- |
|
|
IGST |
21,904.74 |
21,904.74 |
-- |
|
|
CGST |
9272.85 |
9272.85 |
-- |
|
|
SGST |
9272.85 |
9272.85 |
-- |
|
|
|
|
|
|
|
|
Aug |
|
|
|
|
|
Total Invoice Value |
|
1,43,597.74 |
-- |
|
|
Total Taxable Value |
1,43,597.74 |
1,21,693 |
-(21,904.74) |
In GSTR 1 (Sep) it is corrected |
|
IGST |
21,904.74 |
21,904.74 |
-- |
|
|
CGST |
-- |
-- |
-- |
|
|
SGST |
-- |
-- |
-- |
|
Error in GSTR 3B (July & Aug 2017), GSTR 1 (July 2017)
I am also enclosing the same details in attachment also for better view.
Q.1 I have filed all the GSTR 3B and GSTR 1 for FY 2017 - 18, so can I go ahead and file GSTR 9 even with errors in GSTR 3B and GSTR 1 summary ?
Q2. Can these errors of GSTR 3B and GSTR 1 be corrected in GSTR 1 filing of quarter ending on 31/03/2019 even though one of the customer has accepted the wrong invoice value and GST system says "you can't amend the invoice as it has been accepted by the customer" ?
Thanks for your valuable guidance.
CAclubindia
