I am currently facing a GST Department Audit where The tax practitioner of assessee had made a clerical error while filing GSTR-1 for Sept 2018. And recorded double invoices for all the B2B parties. However. He realized his error and rectified it by uploading credit notes for the same in March 2019. However, there was no effect whatsoever in GSTR-3B or GSTR 9 or in Books of assessee.
In such case, we are contemplating that the officer should consider the fact as error in filing of return. However, he is not considering the fact that Credit notes could have been raised.
Also, as there is no liability and just an error should interest be levied on difference in outward supply in GSTR-1 and GSTR-3B
GST Audit Triggered by Duplicate Invoices in GSTR-1; No Interest Due as Error Was Clerical, Say Respondents A tax practitioner faced a GST audit due to a clerical error in filing GSTR-1 for September 2018, where duplicate B2B invoices were recorded. Credit notes were issued in March 2019 to rectify the error, but they were not reflected in GSTR-3B or GSTR-9. The department did not accept the credit notes as a correction method, and there was concern about potential interest on discrepancies between GSTR-1 and GSTR-3B. Respondents advised that no interest should be levied as there was no actual liability and suggested relying on sales records to demonstrate the error was clerical. They also discussed the impracticality of obtaining declarations from all parties involved. (AI Summary)
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