Latest Query & Reply

Dear Sir, One of my Clients had made a mistake in year 2017-18. His Accountant missed to Account some sale invoice (B2B & B2C Both). And Hence GSTR-3B and GSTR-1 had been filed without those Invoices. Now Purchaser asks for those Invoices. Now to solve this Problem I have suggested Accountant to add B2B Invoices GSTR-1 "B2B" Section. And for B2C Invoices I would go to "Amend B2C other” sections in GSTR-1 Is it ok? Further now my question is How to adjust such Tax Liability? Whether I should add both B2B & B2C amount in Taxable amount of Nov-18 GSTR-3B or I should File DRC-03? Please Guide us.

Reply

1. The above mentioned steps to rectify the mistake is absolutely correct

2. You should add both B2C and B2B invoice amount in GSTR-3B with taxable amount of November, 2018.