Ques: Sales of Rs. 100 B2B was reported in GSTR 1 as B2C data was not available. Now, we know that B2C is Rs. 10 and hence, we will file GSTR 3B with outward supplies of Rs. 110 in March 2025 return.
What should be done?
1. Show Rs. 100 in GSTR 3B and pay liability on outward supplies of Rs. 10 through DRC 03?
2. Show Rs. 110 in GSTR 3B and don’t do anything else and later file GSTR 9 with correct figures.
3. Show Rs. 110 in GSTR 3B for March 2025 and show Rs. 10 additional in April 2025 GSTR 1 – B2C but this will result in issuance of notice as GSTR 3B and GSTR 1 of April 2025 will mismatch.

Ans: Its is suggested to File March, 25 GSTR-3B with Rs. 110 and in April, 2025 GSTR-1 we can amend B2C of March, 25 amount.

Ques: Eway bill required for retail sale in open box mobile set carry by hand becz mobile phone is activate at the time of sale invoice

Ans: Not Required if handing over to customer

Ques: One of our clients did not apply for LUT in 2024-2025. But he has made zero rated turnover without payment of duty. How to rectify this error

Ans: LUT is required to be filed before making export without payment of tax. Now, you cannot file LUT for F.Y. 2024-25.