Mistake in GSTR 1

[Murari Agrawal]

We are monthly return filers. For october 2021 GSTR-1 return, two B2B invoices were not uploaded by oversight. How to rectify and what will be effect on GSTR-3B return. Thanks

[Ganeshan Kalyani]

There is no provision to rectify GSTR-1. So you have to furnish missed out invoices in next month's GSTR-1. And, show both invoices in GSTR-3B of Oct21 month to pay due tax.

AI Summary

Correction of GSTR-1 errors: include missed invoices in the next return and disclose tax due in GSTR-3B. Omitted B2B invoices in the monthly return cannot be rectified in the filed GSTR-1; report them in the next month's GSTR-1 and disclose and pay the tax due in the relevant month's GSTR-3B.