An accountant who has to file Gst do rits company has by mistake entered the same Gst numbers for 2 parties ( whose ledger name was similar) .
Out of these 2 parties one party was gst registered and other was b2c( not registered) . Accountant has filed this b2c sales also in B 2B section giving Gst number of other party ( whose name is similar). Tax has been paid regularly on it.
How should this be rectified?
You can do it with amendments column in GSTR 1 up to time limit of Due date of September return of next year (i.e 20th October) and filing of Annual return of that Year, Whichever is earlier.
In Amendments...Put amount as 0(Zero) against wrongly entered bill in "B2B amendments"
and declared i.e add that sales in B2C in B2C "amendments column"
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