Typogaphical error in GST 3B sales 19-20

[DK AGGARWAL]

Respected Sir/Madam

In the GST- FY 19-20 (when GST sale data was not auto populated), my accountant made a typo error by giving sales figure in monthly 3B GST return as 55000000/- instead of 5500000/-. The taxable figures under the head CGST/IGST/SGST are shown correctly. The GST-1 was uploaded correctly. The tax is correctly paid on correct GST-1 sales but under Total sales column it is shown wrongly.

A note was given by my CA in Form 9, FY 19-20 about the above mistake. Please guide what reply should be given to GST Audit department. I understand many of the GST dealers have done similar type of mistake and are getting notices from the department about mismatch.

Your early guidance shall be highly appreciated.

Regards

D K Aggarwal

[Shilpi Jain]

Just answer with the facts. The moment tax is paid properly, reco with financials is explainable without any revenue impact, there should be no issue

[DK AGGARWAL]

Kindly note that my CA gave the remarks on Form 9C to be officially signed by him and not on Form 9 mentioning that there is no difference in sale as per books and tax paid is correct but due to typo error the sale figure is wrong in Form 3B.

I hope it is clear

D K Aggarwal

[Ganeshan Kalyani]

Sir, if turnover was furnished more in 3B then you would have paid more tax as 3B cannot be filed without payment of tax. Pls. see this as well.

AI Summary

Typographical error in GST returns: correct tax payment and documentary reconciliation mitigate audit mismatch and should be plainly explained. A taxpayer entered an incorrect total sales figure in GSTR 3B while taxable heads and GSTR 1 reflected correct turnover and tax payment; the discrepancy is a clerical typographical error. The operative response is factual reconciliation: present GSTR 1, books and tax payment evidence and a practitioner remark in Form 9C stating the sales figure error, thereby explaining the mismatch to auditors without revenue impact.