Answer

1. F

   Facts

   If the rate in GSTR-1 is higher than the correct rate charged on the invoice and paid in 3B, GSTR-1 tax is inflated. You amend the GSTR-1 entries 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
3. A

   Analysis

   An invoice of ₹40 lakh at 5 percent has tax of ₹2 lakh, but at 18 percent shows ₹7.2 lakh, a ₹5.2 lakh gap. Amend the entry in the next GSTR-1 amendment table or GSTR-1A. In Part B, explain the rate error with invoice copies showing 5 percent was charged.

4. C

   Conclusion

   1. 1Check the HSN and rate on invoices.
   2. 2Amend GSTR-1 entries with the correct rate.
   3. 3Explain in Part B with invoice copies.
   4. 4Fix the rate master in your billing software.

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