Filing GSTR-1 and GSTR-3B accurately is crucial for GST compliance in 2025. Even minor mistakes can lead to ITC mismatches, delayed refunds, penalties, or GST notices. Below are the most common errors to avoid and best practices for smooth filing, as emphasized in practical GST courses like the one by SLA Consultants India in Delhi, 110096.
1. Invoice-Level Errors
Wrong GSTIN of recipient: A single typo can prevent your client’s invoice from appearing in their GSTR-2A, resulting in ITC loss for them. GST Training in Delhi
Duplicate invoices: Often caused by manual data entry or merging Excel files.
Incorrect invoice numbers/dates: Non-sequential or post-dated invoices raise audit flags.
Missing shipping bill details (exports): Omitting these blocks zero-rated refund claims.
2. Table-Level Misplacements
Reporting exports under B2B: Export invoices must not be shown as B2B; misplacement blocks refunds.
Misclassifying SEZ supplies: Failing to declare SEZ supplies correctly can block ITC.
Wrong tax applicability: Charging IGST when LUT applies, or vice versa, leads to reconciliation issues.
3. Tax Calculation Mistakes
Wrong tax rate or HSN/SAC code: Misclassification leads to over/underpayment of GST.
Incorrect taxable value: Errors in item breakup or discounts inflate GST liability.
Input-output mismatch: Especially in services, where output and input classifications differ.
4. Timing & Filing Errors
Late filing: Attracts penalties and delays ITC for recipients.
Missing invoices: Skipping invoices in the current period and adding them later causes GSTR-1 vs. GSTR-3B mismatches.
Data mismatch with GSTR-3B: Inconsistent outward supply numbers trigger scrutiny.
5. Not Filing NIL Returns
Even in periods with no transactions, NIL GSTR-1 must be filed to avoid penalties and portal issues.
Claiming incorrect ITC: Claiming more ITC than reflected in GSTR-2B requires repayment with interest in the next month.
Not reconciling with GSTR-1 and GSTR-2B: Leads to mismatches and possible GST notices.
Omitting tax payment: GSTR-3B is a self-assessment return; tax must be paid before filing.
Late filing: Incurs daily late fees and interest on tax due.
Double-check all invoice details before uploading.
Reconcile GSTR-1, GSTR-3B, and GSTR-2B every period.
File NIL returns when applicable.
Use correct HSN/SAC codes and tax rates.
File on time to avoid penalties and ITC blockage.
Conclusion:
Precision in GSTR-1 and GSTR-3B filing is essential for ITC flow, compliance, and avoiding costly errors. Practical training, like the GST course by SLA Consultants India in Delhi, 110096, equips professionals with the skills to navigate these challenges and ensure error-free GST returns.
SLA Consultants Common Mistakes to Avoid While Filing GSTR-1 and GSTR-3B, Get Practical GST Course in Delhi, 110096, 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/
Module 1 - GST- Goods and Services Tax- By Chartered Accountant- (Indirect Tax)
Module 2 - Income Tax/TDS - By Chartered Accountant (Direct Tax)
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/