Common Mistake while filing GST returns: CA Sweta Makwana


Common Mistake while filing GST returns: CA Sweta Makwana


CA. Sweta Makwana



Today almost 4 years have passed after enactment of GST laws, today it is about Mistakes while filing GST return.

These mistakes can harm your business.

Here are the Mistakes while filing GST return.

1. Non-filing of NIL returns in case of no sales made in the month.

It is important to be aware that you have to file GST returns despite zero sales. If you fail to do so, you will be required to pay a penalty for late filing/ non-filing GSTR. 

2. Not entering correct details while uploading invoice wise data in GSTR-1.
(Quoting wrong Invoice no. or GSTIN)
( Entering B2B supply as B2C supply.)

3. Not reconciling the figures given in GSTR-3B and GSTR-1.
It is extremely important that all your monthly and quarterly data should match with your annual data. Keep checking the data before passing it out. Match your annual return with every GSTR-1 and GSTR-3B filed to keep up. 

4. Not claiming correct input tax credit as per GSTR-2B.

5. Paying tax under the wrong category.
Many businesses encounter loss because they show IGST sale as CGST and SGST sale. Collect complete information on the types of GST returns before filing your Taxes.

6. Wrong adjustment of Input Tax Credit.
First of all the credit of IGST has to be exhausted. Then CGST and SGST have to be utilized. IGST credit can be adjusted against any of these three. But CGST and SGST can be adjusted against their own payable only.

7. Categorising zero rated supplies as NIL rated and vice versa.
Understand that all exports under GST will be considered as zero-rated supplies. This doesn’t mean that the tax rate on these supplies is 0%. Remember, all exports are zero-rated and not nil-rated.

Keep a careful eye on every detail and data entered while filing the returns to avoid financial losses. 


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