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

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.