Query 1 :
Query of B2C(Small ) Amendment
While Filing GSTR1 for FY 2019-20, for few customers amount was erroneously reported under B2C (Small ) instead of correctly under B2B . The above mistake was noticed in the month of September 2020 . While filing September 2020 GSTR1, above mistake was rectified by adding respective invoices under B2B but due to oversight amendment to B2C was not done. i.e. original amount of B2C should have been amended (i.e. Amended B2C amount should have been = original B2C - amount transferred from B2C to B2B) . However this B2C amendment is forgotten to be done. As result, liability is created for B2B invoices added but since B2C amendment was not done, liability is not reduced.
Presently, Portal does not allow amendment for 2019-20 . Also allows B2C amendment only once. i.e. Once B2C amendment was done for a particular month then portal does not allow the same again.
As a result, in GST portal , for 2020-21 GSTR1 and GSTR3B comparison, there is excess liability as compared to GSTR3B . How to resovle this.
All the Taxes have been properly paid and reflected in GSTR3B, annual Return and Statutory Audited accounts.
Query 2 :
Presently for the above mentioned case, GSTR1 of jan , Feb and Mar 2021 is pending. While filing this return , can we do underreporting to the extant of the above mentioned B2C amendment of 2019-20 which we could not do.
Note: proper reporting and payment will be done in GSTR3B .
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