WHILE FILING GSTR3B I HAVE DISCLOSED TOTAL SALES WITHOUT DEDUCTING CREDIT NOTES BUT WHILE FILING GSTR 1 I HAVE DISCLOSED CREDIT NOTES . AS PER IT RETURN AND ALSO AS PER GSTR 1 NO VARIATION BUT 3B FILED WITHOUT DEDUCTING CREDIT NOTES I AM GOING TO FILE GSTR 9 AS PER GSTR 1 AND AS PER IT RETURNS BUT IN 3B EXCESS TURNOVER REPORTED AND TAX ALSO PAID AND SET OFF ALSO DONE WHAT IS ABOUT EXCESS TAX PAID AS PER 3B RETURN IS THERE ANY PROVISION TO GET REFUND THE EXCESS AMOUNT PL CLARIFY

Reply—Rectification of GSTR-3B is not permissible. The taxpayer is advised to adjust the amount of excess turnover and tax liability with turnover of subsequent financial year. There is no time limit for adjustment of excess tax payments.

You have shown excess sales and according to that, you paid tax on it. It is not the case of Excess payment of tax but it is the case of showing excess sale. Option for claiming refund is not available.

While filing GSTR-9, declare actual amount of outward supply, Excess payment of tax will be auto-populated in Table 9 of GSTR-9.