Filing GSTR-1 and GSTR-3B correctly is crucial for GST compliance. Even minor mistakes can lead to penalties, input tax credit (ITC) mismatches, and tax liabilities. Understanding these errors can help businesses avoid non-compliance issues and maintain a smooth GST filing process.

Common Mistakes to Avoid While Filing GSTR-1 and GSTR-3B, Get Practical GST Course in Delhi, 110036, by SLA Consultants India, New Delhi,

Common Mistakes in GSTR-1 Filing (Outward Supplies Return)

 Incorrect Invoice Details

Entering incorrect GSTIN, invoice number, or taxable amount leads to mismatches in GSTR-2A for buyers.
Ensure accurate invoice data before submission.

Missing B2B or B2C Transactions

Failing to report B2B sales in GSTR-1 can cause buyers to lose ITC.
Verify all invoices before filing.

Not Reporting Debit/Credit Notes Properly

Incorrectly adjusting debit/credit notes affects tax liability calculations.
Enter all adjustments under the right category.

Late Filing of GSTR-1

Delayed GSTR-1 filing affects buyers' ITC claims in GSTR-2B. GST Course in Delhi
File on time to avoid financial loss for your clients/customers.

Common Mistakes in GSTR-3B Filing (Monthly Summary Return)

Incorrect ITC Claims

Claiming ITC that is not reflected in GSTR-2B can lead to reversals and penalties.
Match ITC with GSTR-2B before claiming in GSTR-3B.

Mismatch Between GSTR-1 and GSTR-3B

Sales reported in GSTR-1 must match tax liability in GSTR-3B.
Any mismatch may trigger a GST notice or scrutiny.

Not Paying Reverse Charge Mechanism (RCM) Tax

Businesses must self-pay GST on purchases liable under RCM.
Ensure proper RCM reporting and tax payment in GSTR-3B.

Late Filing Leading to Interest & Penalties

Common Mistakes to Avoid While Filing GSTR-1 and GSTR-3B, Get Practical GST Course in Delhi, 110036, by SLA Consultants India, New Delhi,

Interest @18% per annum is charged on delayed tax payments in GSTR-3B.
File returns before the 20th of the following month (or QRMP due date).

Ignoring Nil Returns Filing

Even if no transactions occur, businesses must file NIL GSTR-1 and GSTR-3B.
Avoid unnecessary penalties by submitting timely NIL returns.

Forgetting to Validate & Preview Before Submission

Errors in GSTR-3B cannot be corrected once filed.
Always review and validate data before final submission.

How to Avoid These Mistakes?

Use GST software or accounting tools for accurate reporting.
Reconcile GSTR-2B and GSTR-1 before filing GSTR-3B.
Keep proper records of invoices, debit/credit notes, and RCM transactions.
File on time to avoid penalties and ITC mismatches.

Get Practical GST Training in Delhi (110036) – SLA Consultants India

To master error-free GST return filing, enroll in the GST Certification Course in Delhi by SLA Consultants India, New Delhi (110036). This course includes:

Step-by-step GSTR-1 & GSTR-3B filing training
ITC reconciliation & GST compliance strategies
Hands-on GST portal training with real-time case studies

Enroll today and ensure 100% GST compliance!

SLA Consultant Common Mistakes to Avoid While Filing GSTR-1 and GSTR-3B, Get Practical GST Course in Delhi, 110036, by SLA Consultants India, New Delhi, details with New Year Offer 2025 are available at the link below:

https://www.slaconsultantsindia.com/certification-course-gst-training-institute.aspx

https://slaconsultantsdelhi.in/gst-course-training-institute/

E-Accounts, E-Taxation and (Goods and Services Tax) GST Training Courses

Module 1 - GST- Goods and Services Tax- By Chartered Accountant- (Indirect Tax)

Module 2 - Income Tax/TDS - By Chartered Accountant (Direct Tax)

Module 3 - Finalization of Balance sheet/ preparation of Financial Statement- By Chartered Accountant

Module 4 - Banking and Finance Instruments - By Chartered Accountant

Module 5 - Customs / Import and Export Procedures - By Chartered Accountant

Contact Us:
SLA Consultants India
82-83, 3rd Floor, Vijay Block,
Above Titan Eye Shop,
Metro Pillar No. 52,
Laxmi Nagar,New Delhi,110092
Call +91- 8700575874
E-Mail: hr@slaconsultantsindia.com
Website : https://www.slaconsultantsindia.com/