Question 59:

GST is under reported in the year ended month i.e. march,2018 in GSTR 3B and gtrn-1 is also filed. how we will rectify the mistake.

Answer 

Please refer to our Daily Mail dated 04-05-2018. A ppt to solve day to day problems relating to filing of returns- Errors and Glitches was attached to mail. We are enclosing herewith the same.

Our reply is as follows:
You can record the unreported sale invoices in the succeeding month GSTR-3B and GSTR-1 with correct details of invoice (i.e date e.t.c.)

If you have doubt regarding closing of Financial year then proviso to section 39 provides that you can do any rectification of any omission in the returns upto the furnishing of annual return or return for the month of September after the end of FY to which invoice relates (which ever earlier).

Proviso in section 39 reproduced below:-

"no such rectification of any omission or incorrect particulars shall be allowed after the due date for furnishing of return for the month of September or second quarter following the end of the financial year, or the actual date of furnishing of relevant annual return, whichever is earlier." (reply dt. 05/092018)