Filing GST returns accurately is crucial to comply with tax regulations and avoid penalties. Here are some common errors to avoid while filing GST returns:

1. Incorrect Reporting of Sales and Purchases:

- Ensure that all sales and purchases are accurately reported in the correct GST return forms.

- Reconcile data from sales invoices, purchase invoices, and supporting documents to prevent discrepancies.

2. Mismatch of Data in GSTR-1 and GSTR-3B:

- The details provided in GSTR-1 (outward supplies) should match with the figures reported in GSTR-3B (summary return).

- Reconcile data between these two returns to avoid discrepancies.

3. Mismatch of Input Tax Credit (ITC) Claims:

- Verify that the ITC claimed matches with the details available in GSTR-2A (auto-drafted details of inward supplies).

- Regularly reconcile and address any mismatches to avoid potential issues during audits.

4. Late Filing or Non-filing of Returns:

- Ensure timely filing of GST returns to avoid late fees and penalties.

- Set reminders for due dates and utilize technology or professional assistance to streamline the filing process.

5. Failure to Correct Errors in Previous Returns:

- If errors are identified in previous returns, it is essential to rectify them in the subsequent returns using appropriate amendments or adjustments.

6. Incorrect HSN/ SAC Codes:

- Use the correct Harmonized System of Nomenclature (HSN) codes for goods and Services Accounting Code (SAC) for services to classify products and services accurately.

7. Incomplete or Incorrect GSTIN:

- Ensure that GST Identification Numbers (GSTIN) for both the supplier and recipient are accurate and complete in all relevant documents.

8. Not Reversing Input Tax Credit in Certain Cases:

- Reverse Input Tax Credit when required, such as in the case of goods or services used for non-business purposes or exempt supplies.

9. Overlooking E-way Bill Requirements:

- Generate E-way Bills for inter-state movement of goods where the value exceeds the prescribed threshold, and ensure that it matches the details in GST returns.

10. Ignoring Amendments and Revisions:

- If there are changes or corrections required in a filed return, use the appropriate amendment forms to rectify errors. Ignoring amendments can lead to non-compliance.

11. Not Keeping Proper Records:

- Maintain detailed records of invoices, receipts, and other supporting documents to substantiate the information reported in GST returns.

12. Relying Solely on Auto-populated Data:

- Cross-verify auto-populated data with your own records to ensure accuracy, as discrepancies may occur.