Gstr 9 summary

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IS Kakar

B.Com

109 Points Joined January 2014

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

Replies (5)

Pankaj Rawat

GST Practitioner

55067 Points Joined June 2017

1. You cannot correct the Error if You have submitted the return (For July & Aug)

2. Yes you can file your GSTR 9 only if all your Returns (GSTR 1 & 3B) is filed for FY 2017-18

Now can u specify the errors in GSTR 1. , Is the total sale match with books ???

(Any mistakes in Your GSTR 1 or 3b can corrected in GSTR 9)

Anshuman Basu

account -GST

1560 Points Joined June 2018

sir total sales in our books and gstr1 sales figures mis match what to do?

Pankaj Rawat

GST Practitioner

55067 Points Joined June 2017

Firstly Rectify the Mismatch of Sale in your current GSTR 1 & 3b

Report sale as per Books in GSTR 9 & , in Table "previous FY amendment " show the Mismatch corrected in your current GSTR 1

Anshuman Basu

account -GST

1560 Points Joined June 2018

Sir Please inform in which column we show the amended figure in GSTR 9

IS Kakar

B.Com

109 Points Joined January 2014

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.