NIL GSTR-1 filed under QRMP despite reporting sales in GSTR-3B (B2C supplies)

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....IL GSTR-1 filed under QRMP despite reporting sales in GSTR-3B (B2C supplies)<br> Query (Issue) Started By: - Bishal Dated:- 9-8-2025 Last Reply Date:- 16-8-2025 Goods and Services Tax - GST<br>Got 1 Reply<br>GST<br>A taxpayer registered under the QRMP scheme since FY 2020-21 has always filed NIL GSTR-1 for all quarters, but has correctly disclosed B2C outward supplies and paid the applicable GST i....

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....n GSTR-3B for the respective months. There are no B2B transactions involved, so no recipient ITC is affected. The error is purely procedural, but it has resulted in a mismatch between GSTR-1 and GSTR-3B for multiple past years. What is the best possible remedy now, considering: * The statutory time limit for rectifying GSTR-1 for FY 2020-21 and 2021-22 has already lapsed under Section 37(4) ....

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....of the CGST Act. * The taxpayer wants to correct records to avoid mismatch notices and future disputes. * All taxes have already been paid, and there is no revenue loss to the Government. Experts are requested to advise on: * Whether old B2C supplies can still be reported in the current GSTR-1, and if so, the correct reporting method. * Any departmental intimation or reconciliatio....

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....n statement that should be filed to avoid notices. Reply By KALLESHAMURTHY MURTHY: The Reply: Sir,&nbsp; Please read the Article&nbsp; "RECTIFICATION OF GSTR - 1 FORM" dated 13-03-2024 in this Forum under Articles. The department will view the irregularity of the Taxpayer as the sales are a tax evasion-prone commodity at first, and suspect that tax on all supplies is declared in GSTR-3B. Penal....

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....ty may be proposed for non-filing of GSTR-1. Better to submit the details of sales effected manually before the LGSTO. &nbsp;<br> Discussion Forum - Knowledge Sharing ....