Dear Experts,
We mistakenly reported B2B invoices as B2C in their GSTR-1 for the Jan–Mar 2025 quarter. To correct this, the B2C entries were amended and correctly reported as B2B in the Apr–Jun 2025 GSTR-1.
However, this has resulted in the tax liability reflecting again in the Apr–Jun GSTR-3B, even though the tax was already paid in Jan–Mar. What’s the correct way to handle or adjust this duplication in GSTR-3B?
Regards,
S Ram
Incorrect B2C Reporting in GST Return Must Be Corrected With Credit Notes and New B2B Invoices An error occurred when B2B invoices were incorrectly reported as B2C in a quarterly GST return, later corrected by amending B2C entries to B2B in the subsequent quarter. This led to duplicate tax liability showing in the later return despite prior payment. Experts advised that simply amending B2C to B2B in GSTR-1 is not permitted; the correct approach involves issuing credit notes for the wrongly reported B2C invoices and creating new B2B invoices, with customer coordination necessary. When properly adjusted, the net tax liability should be nil, and no additional tax should arise from the correction. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
