Q. wrong amount entered in GSTR - 3B due to Clerical error

Question

Dear Sir,

System generated summery of GSTR -1 not updated in GSTR -3B becasue we filed the GSTR -1 today only, hence filled details manually in GSTR 3B but due to some clerical error by my staff  -  Outward Taxable supplies wrongly mentioned as 10063333/- as against actual 1006333/- and tax payable under CGST & SGST has correctly been entered in GSTR -3B filed.

What should we do in above case as outward taxable supplies wrongly excess mentioned by Rs. 90.57 Lakh. Details in GSTR -1 are correct.

Can this error be rectified

Please guide

Answer 1

Rectification in Subsequent Returns: The excess amount reported as outward taxable supplies can be adjusted in the GSTR-3B of the subsequent month(s). You should report a lesser amount of outward taxable supplies in the next month's GSTR-3B to offset the excess amount reported. However, since the tax payable under CGST & SGST has been correctly entered, it appears the error is only in the reported value of supplies and not in the tax paid. Ensure that the adjustment does not affect the tax liability, as it was correctly reported and paid.

Documentation and Record-Keeping: Maintain clear records of the error and the rectification measures taken. This is crucial in case of any scrutiny or audit by the tax authorities. Documentation should include details of the error, how it occurred, and the steps taken to rectify it in subsequent returns.

Regards, CA. Praveen Sharma

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