How to Correct Errors in GSTR-1 and GSTR-3B, Get Practical GST Course in Delhi, 110009, by SLA Consultants India, New Delhi

How to Correct Errors in GSTR-1 and GSTR-3B

Understanding Common Errors

Errors in GSTR-1 and GSTR-3B are common and can include incorrect invoice details, mismatches in taxable value or tax amount, wrong tax rate application, omission of invoices, and incorrect Input Tax Credit (ITC) claims. Timely detection and correction of these errors are crucial to avoid penalties and ensure compliance.

How to Correct Errors in GSTR-1 and GSTR-3B,  Get Practical GST Course in Delhi, 110009, by SLA Consultants India, New Delhi

Correction Process for GSTR-1

GSTR-1 is the return for outward supplies and is filed monthly or quarterly. If you discover an error after submitting GSTR-1, you can use the amendment feature in the subsequent month’s return period. Here’s how to correct errors in GSTR-1:

• Log in to the GST portal (www.gst.gov.in).

• Go to the Returns Dashboard and select the relevant return period.

• Choose GSTR-1 and click on "Amendments to Outward Supplies."

• Under the relevant section (B2B, B2C Large, Exports, etc.), select “Amend invoice.”

• Enter the original invoice details and correct the erroneous fields.

• Submit and file with DSC/EVC.

Note: Amendments for previous financial years are allowed only up to a specified deadline, so timely action is essential.

Correction Process for GSTR-3B

GSTR-3B is a summary return and cannot be edited once filed. Corrections must be made in subsequent returns:

• If you underreported sales or tax liability, report the shortfall in the next GSTR-3B and pay the differential tax with interest.

• If excess tax was paid, adjust it in subsequent returns or apply for a refund if eligible.

• For wrong ITC claims, reverse the excess credit in the next GSTR-3B with interest.

• If ITC was missed, claim it in subsequent returns within the allowed time frame.

There is no dedicated amendment table in GSTR-3B; all corrections are made through adjusted reporting in future returns.

Practical GST Course in Delhi, 110009 by SLA Consultants India

Course Overview

SLA Consultants India in New Delhi offers a comprehensive Practical GST Course in Delhi designed for professionals and business owners who want to master GST compliance, including GSTR-1 and GSTR-3B filing, reconciliation, and error correction.

Key Features of the Course

• Covers GST law, return filing, and reconciliation of GSTR-1 and GSTR-3B.

• Hands-on training with real-life scenarios and case studies.

• Modules on handling GST scrutiny notices, ITC claims, and tax payment strategies.

• Taught by experienced Chartered Accountants.

• Focus on practical aspects to ensure participants can confidently handle GST returns and avoid compliance risks

How to Correct Errors in GSTR-1 and GSTR-3B,  Get Practical GST Course in Delhi, 110009, by SLA Consultants India, New Delhi

Benefits

By enrolling, you gain practical skills to file GST returns accurately, manage amendments, handle scrutiny notices, and ensure compliance—minimizing the risk of penalties and errors in your business’s GST filings.

For more details and enrollment, visit SLA Consultants India’s official website.