You know that 3 years have passed since the enactment of GST laws, but many mistakes are still being committed by GST tax payers while filing GST returns particularly GSTR-3B and GSTR-1 due to negligence, oversight or due to lack of conceptual clarity on various provisions of the GST Acts and Rules.
This problem of making mistakes is mostly in every business house, whether it is small business or large business. GST IS A TAX WHERE 100% ACCURACY IS NEEDED IN RETURN FILING.
Source Taxguru