https://www.taxtmi.com/article/detailed?id=7806 Circulars require that errors in FORM GSTR-3B be corrected by reporting revised figures on a net basis in the current month's FORM GSTR-3B without making negative entries; remaining adjustments must be carried into subsequent months or claimed as a refund, with corresponding amendments in FORM GSTR-1 where multiple months are affected, and an editing provision is available for information submitted prior to offsetting and final filing. en-us Fri, 05 Jan 2018 08:03:04 +0530 Fri, 05 Jan 2018 08:03:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7806 Circulars require that errors in FORM GSTR-3B be corrected by reporting revised figures on a net basis in the current month's FORM GSTR-3B without making negative entries; remaining adjustments must be carried into subsequent months or claimed as a refund, with corresponding amendments in FORM GSTR-1 where multiple months are affected, and an editing provision is available for information submitted prior to offsetting and final filing. Articles Goods and Services Tax - GST Fri, 05 Jan 2018 08:03:04 +0530 https://www.taxtmi.com/article/detailed?id=7806