Dear Sir
In the sales figure of 3B in the month of December 2018, there is an typo error as Sales figure wrongly mentioned as 28829900/- whereas it should be 2829900/-. The Tax Liability is correctly mentioned and paid in 3B as per 2829900/- as due as per GSTR-1
In the year 18-19, there was no system of auto populated amount appearing in 3B and mistake is due to human error. The Form 9 and 9C were correctly filed and detailed note was also given.
Please help and provide us any Notification, Circular or case law in this regard.
Regards
Taxpayer Corrects Typo in GSTR-3B; No Extra Tax Due, Legal Precedents Support Rectification of Errors A taxpayer identified a typographical error in their GSTR-3B return for December 2018, where the sales figure was incorrectly reported as 28,829,900 instead of 2,829,900. Despite this error, the correct tax liability was paid. Various responses suggest that no additional tax should be levied due to this error, referencing legal precedents and court rulings that support rectification of such mistakes. Contributors emphasize the importance of maintaining accurate records and using annual returns to address discrepancies. They also suggest providing documentation to authorities to substantiate the correct figures and tax payments. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
