Seven GST Return Mistakes That Lead to Notices

Most GST notices are system-generated when figures in different returns disagree. These are the errors we correct most often for new clients.

1. GSTR-1 and GSTR-3B do not match. Sales reported invoice-wise must equal the summary on which tax is paid.
2. Claiming credit not shown in GSTR-2B. Credit is allowed only for invoices your supplier has uploaded.
3. Skipping nil returns. Late fees apply even when there are no sales.
4. Credit on blocked items. Some purchases, such as those for personal use, are not eligible.
5. Wrong place of supply. Charging CGST and SGST on an interstate sale, or the reverse.
6. Ignoring reverse charge. Certain services require the recipient to pay tax.
7. E-way bills higher than reported sales. The department compares both.

A simple monthly routine

Reconcile sales with the books, match purchases with GSTR-2B, and review tax working before filing. This takes little time each month and prevents most notices.

If you have already received a notice, bring it to our office and we will prepare the reconciliation and reply.

This article gives general information. Limits, rates and due dates change, so please confirm the current position for your case before acting.

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