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In GSTR-1 some sales by mistake shown under B2C instead of B2B for the month of March 2019, GSTR-1 Return filed upto February 2020, what to do now for reporting March 2019 months Sales in B2B, what is the procedure to correct the same, Further when in Table 10 amendment is made and saved but still old figure is reflected in the same month, how much time is taken to reflect amended figure

In GSTR-1 some sales by mistake shown under B2C instead of B2B for the month of March 2019, GSTR-1 Return filed upto February 2020, what to do now for reporting March 2019 months Sales in B2B, what is the procedure to correct the same, Further when in Table 10 amendment is made and saved but still old figure is reflected in the same month, how much time is taken to reflect amended figure

Reply-No,  As per first Provisio to Sec 37(3) no rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier.

Thus amendment in Sales Invoice of F.Y. 2018-19 could have been done till Due date of Sep 2019 return i.e. upto 20.10.2019.

Posted Date: Sep 03, 2020
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