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    <title>HOW TO RECTIFY SUBMITTED GSTR 1</title>
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    <description>B2C reporting in GSTR 1 requires disclosure of the total taxable value and total tax charged for supplies to unregistered consumers, who do not take input tax credit. If B2C totals were omitted in a filed GSTR 1, the practical remedy is to add the missed aggregate figures in a subsequent GSTR 1 filing for a later tax period, as no other amendment route is indicated.</description>
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