CA Shivam Arora
(Chartered Accountant)
(2414 Points)
Replied 13 June 2018
Yes since there is no scope for revision you will have to follow circular 26/2017 dated 29.12.2017 and adjust the amount in your next return(3B or 1 as the case may be).
Please make a reconciliation statement which will be useful for GST audit in such situation and also control purpose.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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