GST Adjustments in Returns

[Asked by Guest]

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?

AI Summary

Rectification of GST return omissions allowed subject to prescribed procedure, filing deadlines and payment of interest.
Rectification of omissions in GST returns is available and must be made in the prescribed form and manner, subject to payment of interest. Rectification is time limited: it is not allowed after the due date for the return for the month of September of the following financial year (or the corresponding quarterly return) or after the actual filing date of the relevant annual return, whichever is earlier. Taxpayers must correct discrepancies between GSTR-3B and GSTR-1 or omitted nil rated purchases within these deadlines.