Answer

1. F

   Facts

   An error in GSTR-1, such as a duplicate invoice or wrong value, inflates GSTR-1 tax without any short payment. You correct it by amending in GSTR-1A or the next GSTR-1 and explain in Part B.

2. P

   Provisions and law

   • Rule 88C, CGST Rules 2017If GSTR-1 tax exceeds GSTR-3B tax beyond the set limit, intimation in DRC-01B Part A; within 7 days pay through DRC-03 or explain in Part B
   • Sec 37(3), CGST Act 2017Errors in GSTR-1 can be rectified in a later return, within the time limit
3. A

   Analysis

   If invoice INV-104 for ₹50 lakh plus ₹9 lakh tax was entered twice, GSTR-1 shows ₹9 lakh more than reality. Amend or delete the duplicate in GSTR-1A (if the return period is still open for it) or in the amendment table of the next GSTR-1. Then explain in Part B that the gap is a reporting error and give the amendment details.

4. C

   Conclusion

   1. 1Identify the wrong entries by matching GSTR-1 with your sales register.
   2. 2Amend through GSTR-1A or the amendment tables of the next GSTR-1.
   3. 3Explain in DRC-01B Part B with invoice details.
   4. 4Make sure your buyer's 2B is corrected too.

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