Do not submit mismatched GSTR1 returns in GST Portal

Do you see any mismatch figures in your GSTR1 Return report? Yes i do, total value in the HSN Summary Reports mismatched against the total net outward supplies in September month while previewing the GSTR1 Return. I have contacted with the GST Technical Team regarding the technical issue that is see in the HSN Summary Report. Let us see what i have faced and what i tried to to tell the GST Technical Team.

A Regular Taxpayer supplied goods falling under the HSN Code 84137010 in the month of July 2017 which is returned by the customer in the month September, which is a supply on cash transaction. During the September month there is no supply and hence we have negative figure in the HSN Code 84137010.

In the B2CS, net value is shown correctly by deducting the sales return value, hence no issue in the B2CS sheet of the GSTR1 Report. The total net value in the GSTR1 outward supplies should be tallied with the HSN Summary report. But it is mismatching after we have uploaded the GSTR1 output file (JSON File) in the GST common portal.

Total total outward supplies showing in the GSTR1 Report in Tally.ERP 9 Accounting SoftwareAfter I have contacted the GST Help line over phone 0120 4888999, i heard the following response from the executive regarding the technical rules followed by the GST common portal, in the GSTR1 filing.

As per the GST Council, even the Taxpayer enter the negative values in the HSN Sheet it will will be shown in the Pending Process section, and it will be removed from your uploaded list while filing your GSTR1 Return. Only the values with positive figures are acceptance by the GST common portal. – GST Help line

If we submit the GSTR1 Return by following rules of the Technical format in the GST common portal, the Taxpayer has to be in the light of the scrutiny as the mismatches in HSN Summary Report against the total outward supplies shown in B2B and other sheets of the GSTR1 file.

So, i have dropped a ticket to the GST Help Desk at helpdesk@gst.gov.in regarding the further clarification in this regard and the registered ticket id is 201712291909833. So, I request the Tax Professional and Taxpayers not to file returns blindly without knowing the exact consequence of the return filing.

And I will update the same in this article if get any reply from the GST Help Desk. So, subscribe to my blog to get updates.