First of all as a gst taxpayer should know what are types of mistake while gst return filing process to avoid mistake/error.
Because of enforcement of gst in india on 01 july 2017 every gst taxpayer is liable to file gst returns and to pay gst tax payable.
And now days we are filing gst returns online as per the gst return rules before due date or after due date as a result we are facing some mistake while filing returns and all that mistakes which are happening in gst returns we should know.
We can do many mistakes while filing return online or offline process some time we can understand that mistake easily and some time not.
Types of mistakes which are possible in gst return filing can be as follow:
Contents of this post
GST tax invoice generating issues
- First issue is not using best accounting software
- Account master detail mistake as sundry debtor or sundry creditor
- Bill No Series and date mismatch
- GST No of party mismatch
- country, state or pin no mismatch
- Sale type mismatch for example cgst and sgst for within state or igst for other state
- GST tax rate mismatch
- Wrong party mismatch
- taxable bill amount difference
- output gst or input gst mismatch in billing
- E way bill detail mismatch
- hsn code or sac code mismatch
- Regular or composition dealer type error
These all type of mistake can be happen in outward supply or inward supply invoice generation or entry in accounting software.
So we should check this all on time when you are entering a bill or generating a tax invoice.
Finally you will get a monthly report of your outward supply or inward supply which you should check properly according to all mismatch points given above in your mind.
After checking all report you should file your monthly return on or before due date as per gst portal.
Now you should understand all mistake while filing gst return which can be as bellow:
GSTR-1 mistake while gst return filing
- Error while uploading jsn file
- Not filing your nil return
- Wrong receiver gstin/uin
- Wrong invoice no and date
- Diffrent or wrong place of supply
- difference in total invoice value of bill
- Wrong supply type
- Not entered taxable value or wrong taxable value with wrong rate of tax
- Wrong head of supply b2b at the place of b2c or b2c at the place of b2b
- No or wrong hsn or sac summary provided
- Wrong detail of issued bill no
- Return submitted before checking
- Unregistered customer shown in b2b detail
How to avoid mistake while gst return filing?
We need to work carefully on or before time with perfect accounting software if not using any software and using excel sheet so try to make good records or should change excel to good accounting software.
- Search right hsn and sac code for product and services
- Search customer detail with gstin no before making invoice.
- Add customer master as per searched by gstin no and check gstin no also.
- Should check customer type regular or composition
- bill no series maintain
- Should be different bill no series of b2b or credit or debit note.
- Should make e-way bill as per e- way bill rules and policy.
- Must check gst tax rates while making bill
- should check sgst or cgst taken for same state or igst for other state.
And finally i would like to say that your accounting records should be proper and accurate and same should be uploaded on gst returns after checking.
- 05 GST State Code for Uttarakhand
- 04 GST State Code for Chandigarh
- 03 GST State Code for Punjab
- 02 GST State Code for Himachal Pradesh
- 01 GST State Code for Jammu and Kashmir
An Accountant, GSTP, GST blogger, Website Creator, SEO Builder & Co-founder of the website https://gstportalindia.in for the help of GST Taxpayers of India. Having a perfect accounting experience of more than 10 years in a Private Ltd Company.