https://www.taxtmi.com/forum/issue?id=117552 Where GSTR 3B overstates turnover relative to GSTR 1 but tax paid matches the correct lower value, disclosure in the Annual Return (GSTR 9) is generally treated as sufficient correction since the annual return reconciles outward supplies and tax. Voluntary intimation to the department and qualifications in GSTR 9C may be appropriate where audit applies; Forms GST MIS 1/MIS 2 are available for matching records but are viewed by some experts as unnecessary for typographical errors that do not affect ITC or recipient declarations. Small taxpayers should assert non applicability of audit when filing annual returns. en-us Tue, 05 Oct 2021 17:09:00 +0530 Thu, 23 Jan 2025 15:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117552 Where GSTR 3B overstates turnover relative to GSTR 1 but tax paid matches the correct lower value, disclosure in the Annual Return (GSTR 9) is generally treated as sufficient correction since the annual return reconciles outward supplies and tax. Voluntary intimation to the department and qualifications in GSTR 9C may be appropriate where audit applies; Forms GST MIS 1/MIS 2 are available for matching records but are viewed by some experts as unnecessary for typographical errors that do not affect ITC or recipient declarations. Small taxpayers should assert non applicability of audit when filing annual returns. Discussion-Forum GST Tue, 05 Oct 2021 17:09:00 +0530 https://www.taxtmi.com/forum/issue?id=117552