TaxTMI 
TaxTMI 
TaxTMI 
Issue with Duplicate Tax Liability in GSTR-3B Due to Amendment in GSTR-1
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....ssue with Duplicate Tax Liability in GSTR-3B Due to Amendment in GSTR-1<br> Query (Issue) Started By: - Ramanathan Seshan Dated:- 21-7-2025 Last Reply Date:- 26-7-2025 Goods and Services Tax - GST<br>....
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....Got 3 Replies<br>GST<br>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 ....
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....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 t....
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....o handle or adjust this duplication in GSTR-3B? Regards, S Ram Reply By Ganeshan Kalyani: The Reply: If B2C was reduced and B2B was increased /shown then the net effect is NIL. No liability should....
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.... arise. Reply By Raam Srinivasan Swaminathan Kalpathi: The Reply: One cant amend a B2C invoice as B2B in GSTR-1. The only option available would be to issue a credit note against those invoice....
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....s which were erroneously shown as B2C and issue new B2B invoices. You may also have to take the customer also into confidence. Reply By Shilpi Jain: The Reply: Ideally when you amend the B2C t....
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....o reduce the liabiltiy and add the B2B liability, no additional liability should arise.<br> Discussion Forum - Knowledge Sharing ....