How to rectify if taxable supplies wrongly considered as exempted while filing GSTR 3B& GSTR 1 for the month of july 2020?

Reply—Figures reported in GSTR-3B cannot be rectified once filed, it is advisable to report amount of taxable supplies in correct column in subsequent return. And reporting of exempted supply by mistake can be adjusted with future exempted supplies if any.

In case of GSTR-1, taxpayer can add the details of invoice in correct column with original date. And overreporting of exempted supplies can be adjusted with future supplies.