Dear Expert,
Please tell ,e how to solve the following issues?
1) Forgot to show nil rated purchases in the FY 17-18 in 3B return. can we show that nil rated purchases in the current FY i.e., in 18-19? And if can we show it under table 5 of 3B along with the Current years nil rated purchases?
2) Filed 3B returns for the months of Jan, Feb, March 18 Returns and total nil rated sales shown is ₹ 10L.
however in GSTR-1 of the March Qtr Total nil rated sales showed is ₹ 14L. how to rectify this in this year returns?
Clarifications on Rectifying GST Return Errors for FY 2017-18 Under Section 39(9) of CGST Act, 2017 An individual sought advice on rectifying errors in their GST returns, specifically regarding nil-rated purchases and sales discrepancies between GSTR-3B and GSTR-1 for FY 2017-18. One respondent questioned the necessity of GST registration given the turnover was below the threshold. Another respondent advised that according to Section 39(9) of the CGST Act, 2017, omissions can be rectified before the due date for September returns or the annual return filing, whichever is earlier, subject to interest payments. The annual return must be filed by December 31 following the end of the financial year. (AI Summary)
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