Common Mistakes to Avoid While Filing GSTR-1 and GSTR-3B, Get Practical GST Course by SLA Consultants India, New Delhi,

Filing GSTR-1 and GSTR-3B correctly is crucial for businesses to ensure compliance and avoid penalties under the Goods and Services Tax (GST) system. Errors in these returns can lead to incorrect tax payments, loss of Input Tax Credit (ITC), and scrutiny from tax authorities. Here are some common mistakes to avoid while filing GSTR-1 and GSTR-3B.

Common Mistakes to Avoid While Filing GSTR-1 and GSTR-3B, Get Practical GST Course by SLA Consultants India, New Delhi, 

Mistakes to Avoid in GSTR-1 (Outward Supply Return)

1. Wrong GSTIN of Buyers

   • Entering an incorrect GSTIN of customers leads to mismatches in their ITC claims.
   • Always verify the GSTIN before filing.

2. Not Reporting B2C Sales Properly

   • Some businesses report B2B sales as B2C, causing ITC issues for buyers.
   • Ensure the correct invoice type (B2B or B2C) is selected.

3. Missing Export and Zero-Rated Sales

   • Failing to report zero-rated sales (exports, SEZ supplies) correctly may delay refunds.
   • Ensure the correct export category is mentioned.

4. Incorrect Invoice Numbers and Dates

   • Any mismatch between invoice details in GSTR-1 and the actual invoices can lead to reconciliation issues.

5. Not Amending Mistakes in the Next Return

   • Errors in GSTR-1 can be amended in future returns, but businesses often ignore corrections.
   • Use amendment tables to rectify errors.

Mistakes to Avoid in GSTR-3B (Summary Return & Tax Payment)

Common Mistakes to Avoid While Filing GSTR-1 and GSTR-3B, Get Practical GST Course by SLA Consultants India, New Delhi, 

1. Mismatch in Sales Between GSTR-1 and GSTR-3B

   • The turnover reported in GSTR-1 (invoice-wise) and GSTR-3B (summary) should match.
   • Any difference triggers GST department scrutiny.

2. Claiming Incorrect ITC

   • ITC must be claimed only as per GSTR-2B (auto-generated report).
   • Wrong ITC claims can lead to penalties and interest charges. GST Course in Delhi

3. Not Reversing Ineligible ITC

   • Certain ITC (e.g., for personal use, blocked credits) must be reversed.
   • Businesses often miss ITC reversals, leading to future tax liabilities.

4. Incorrect Tax Payment

   • Businesses sometimes pay tax under the wrong head (CGST, SGST, IGST).
   • Wrong payments require manual corrections, causing delays.

5. Late Filing and Interest Penalties

   • Delayed GSTR-3B filing attracts interest (18% per annum) and late fees.
   • Always file on time to avoid penalties.

Master GST Filing with SLA Consultants India

To learn error-free GSTR-1 & GSTR-3B filing, ITC reconciliation, and tax compliance, SLA Consultants India, New Delhi, offers a practical GST Certification Course in Delhi, covering:
GST return filing on the portal
ITC verification using GSTR-2B
Tax payment & reconciliation techniques

Join now to avoid mistakes, save penalties, and streamline GST compliance!