typo error in 3B year 18-19

[DK AGGARWAL]

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

AI Summary

Supply requirement: clerical return errors do not create extra GST liability when actual tax and reconciliations show correct turnover.
Typographical overstatement in GSTR-3B where correct tax was paid and reconciled in GSTR-9/GSTR-9C does not by itself create GST liability; GST is leviable only on existence of a supply, and taxpayers should be allowed to rectify or explain portal errors by producing books of account and reconciliation documents to establish actual turnover.