Turnover exceeds GSTR3B Returns Turnover

[Shambhavi Nayak]

While preparing the profit and loss due to one wrong entry of accountant the taxable turnover exceeded the GSTR-3B Turnover.

This was a clerical error while passing entry of Purchase return Invoice value he passed sales return entry and hence the effect increased the turnover. In the transaction no tax involved.

The seller party has uploaded credit note in GSTR site and the Tax has been reversed in GSTR 3B

AI Summary

Clerical error in tax records: misposted sales return inflated reported turnover; correct books and notify tax officer promptly.
A bookkeeping misposting increased recorded turnover beyond GSTR 3B: the supplier issued and uploaded a credit note reversing the tax in GSTR 3B, but the taxpayer's accountant mistakenly entered the amount as a sales return instead of a purchase return, causing excess turnover in Profit & Loss. No tax was involved in the underlying return. Recommended steps are to correct the accounting entries, document the bona fide clerical error, and notify the jurisdictional GST officer to avoid a show cause notice, and to reconcile books with GSTR 3B and supplier documents during audits.