How to Correct Errors in GSTR-1 and GSTR-3B, Get Practical GST

Errors in GSTR-1 and GSTR-3B can lead to tax mismatches, penalties, and compliance issues. While GST returns once filed cannot be revised, taxpayers can correct mistakes in subsequent returns. Here’s a step-by-step guide on fixing errors in GSTR-1 and GSTR-3B.

How to Correct Errors in GSTR-1 and GSTR-3B, Get Practical GST Course in Delhi, 110039, by SLA Consultants India, New Delhi,

How to Correct Errors in GSTR-1?

✅ Incorrect Invoice Details (GSTIN, Amount, or Tax Rate)

• In the next GSTR-1, amend the invoice details under ‘Amended Invoices’.
• Ensure that B2B supplies reflect correctly in the recipient’s GSTR-2B. GST Course in Delhi

✅ Missed Invoice Entry

• Report the missed invoice in the next GSTR-1 under the correct period.
• If ITC is affected, inform the buyer to claim in their return.

✅ Wrongly Reported B2B as B2C

• Use the Amendment Table in the next GSTR-1 to correct the mistake.
• Enter the correct GSTIN and tax details.

✅ Incorrect Debit/Credit Notes

• Modify or issue new debit/credit notes in the next return to rectify errors.

How to Correct Errors in GSTR-3B?

✅ Underreported Tax Liability

• Pay the additional tax in the next GSTR-3B under the appropriate head.
• Interest at 18% per annum may apply for delayed payments.

✅ Overreported Tax Liability

• Adjust excess tax paid against future tax liabilities in upcoming GSTR-3B.
• Refunds can be claimed only in specific cases.

✅ Excess ITC Claimed

• Reverse the excess ITC in Table 4B of the next GSTR-3B.
• Interest at 24% per annum applies for wrongful ITC claims.

How to Correct Errors in GSTR-1 and GSTR-3B, Get Practical GST Course in Delhi, 110039, by SLA Consultants India, New Delhi,

✅ Missed ITC Claim

• Claim the missed ITC in the subsequent GSTR-3B, before the due date of September return of the next financial year.

Key Takeaways

✔ Use GST portal amendment features in the next return.
✔ Reconcile GSTR-1, GSTR-3B, and GSTR-2B regularly.
✔ Ensure timely corrections to avoid penalties.

Get Practical GST Training in Delhi (110039) – SLA Consultants India

Learn error correction techniques for GSTR-1 & GSTR-3B at SLA Consultants India, New Delhi (110039). This hands-on course covers:
✅ GST amendment process & ITC reconciliation
✅ GSTR-3B error rectification methods
✅ Live portal training & practical case studies GST Training Institute in Delhi

📍 Enroll today and file GST returns accurately!