In the GST Regime we have seen several changes including the changes made under returns. GSTR-3B (i.e. a summary return) was brought for short period by the Government, while for detail of it FORM GSTR-1 and FORM GSTR-2 were also introduced. It was clarified that the system will automatically reconcile the data submitted in FORM GSTR-3B with FORM GSTR-1 and FORM GSTR-2, and the variations if any will either be offset against output tax liability or added to the output tax liability of the subsequent months of the registered person.
As per – section 37(3) of CGST Act, any registered person, who has furnished the details under section 37(1) for any tax period and which have remained unmatched under section 42 or section 43 of CGST Act, shall, upon discovery of any error or omission therein, rectify such error or omission in such manner as may be prescribed, and shall pay tax and interest, if any, in case there is short payment of tax on account of such error or omission, in return to be furnished for such tax period.
Provided that no rectification of error or omission in respect of the details furnished under section 37(1) of CGST Act shall be allowed after furnishing of the return under section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier – first proviso to section 37(3) of CGST Act.
Department has issued a detailed circular No. 26/26/2017=GST dated 29-12-2017 giving instructions to correct errors made in filing GSTR-3B.
It is clarified that as return in FORM GSTR-3B do not contain provisions for reporting of differential figures for past month(s), the said figures may be reported on n et basis along with the values for current month itself in appropriate tables i.e. Table No. 3.1, 3.2, 4 and 5, as the case may be.
It may be noted that while making adjustment in the output tax liability or input tax credit, there can be no negative entries in the FORM GSTR-3B. The amount remaining for adjustment, if any, may be adjusted in the return(s) in FORM GSTR-3B of subsequent month(s) and, in cases where such adjustment is not feasible, refund may be claimed.
Where adjustments have been made in FORM GSTR-3B of multiple months, corresponding adjustments in FORM GSTR-1 should also preferably be made in the corresponding months.
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Mistakes in GSTR-3B:
Filing of GSTR-3B return is a four step process – Stage 1 – Confirmed Submission, Stage 2 – Cash Ledger Updated. Stage 3 – Offset Liability, Stage 4 – Return filed. Before discussing about the errors, we must know the stage at which we want to correct or modify the data in GSTR 3B
| Stages | Process | Editing Option | Remarks for stage |
| Stage 1 | Submit | Available | At this stage tax liabilities and inputs are confirmed and submitted |
| Stage 2 | Cash Ledger | Available | Cash is added to the electronic cash ledger as per return liability |
| Stage 3 | Offset Liability | Not Available | All tax liabilities are adjusted with credit ledger and cash ledger. |
| Stage 4 | Filing of Return | Not Available | Return is filed finally. |
The return can be edited at Stage 1 and Stage 2 only. The return cannot be edited at stage 3 and stage 4.
In that case, the adjustment can be made only in return of next month, as there is no provision to amend the GSTR-3B return after filing.
Now if the errors are known before offsetting and filing then the same can be corrected by editing the respective liability side/input side etc. but on the other side if the errors are known after the offsetting and filing of return then in that case we need to do the following as the circular suggest :
Common Errors Types in GST Returns:
1. Under-reporting of Tax Liability (Return filed)
- Liability may be added in the return of subsequent month(s) after payment of interest. (Suppose in a certain month some sale bill missed to be reported and due to this while adding this sales amount to current month sales, liability will also get increased. The said liability will have to be paid along with appropriate interest amount. Under GSTR 3B additional sales figure will be added in point no. 3.1 i.e. “Outward supplies and inward supplies on reverse charge”. Though in GSTR 3B where the said interest can be shown is not explained so only payment can be made.).
- If such liability was not reported in FORM GSTR-1 of the month/quarter concerned, then such liability may be declared in the subsequent month’s/quarter’s FORM GSTR-1 in which payment was made. (The tax liability along with interest considered in GSTR 3B can be reconciled with GSTR 1 data).
2. Over-reporting of Liabilities
- Liability may be adjusted in return of subsequent month(s) or refund may be claimed where adjustment is not feasible. (Suppose if a bill was booked twice or some sales return transactions were missed to be considered then the same can be adjusted with the current month liability, if feasible otherwise refund can be claimed. Under GSTR 3B over reported sales figure will be deducted from the total sales figure (if feasible) from point no. 3.1 i.e. “Outward supplies and inward supplies on reverse charge”.). It may be noted that while making adjustment in the output tax liability or input tax credit, there can be no negative entries in the FORM GSTR-3B.
- Where the liability was over reported in the month’s / quarter’s FORM GSTR-1 also, then such liability may be amended through amendments under Table 9 of FORM GSTR-1.
3. Wrong-reporting of Liabilities
- Unreported liability may be added in the next month’s return with interest, if applicable. Also, adjustment may be made in return of subsequent month(s) or refund may be claimed where adjustment is not feasible. (Suppose interstate liability was shown as intrastate liability or liability was shown with low tax rate. Then said interstate liability or the balance tax liability has to be paid and earlier paid intrastate tax can be adjusted later or can for claimed as refund.).
- Such taxpayers will have to file for amendments by filling Table 9 of the subsequent month’s / quarter’s FORM GSTR-1.
4. Under-reporting of ITC
- Input tax credit which was not reported may be availed while filing return for subsequent month(s). (Suppose we have missed to consider certain purchases then we can consider the same in subsequent months purchase along with input tax credit available. Under GSTR 3B in point no. 4 i.e. “Eligible ITC” Additional ITC can be added. No, need for any action in GSTR 2 &3 as the same is not effective currently.).
- No action required in GSTR-1.
5. Over-reporting of ITC
- Pay (through cash) / Reverse such over reported input tax credit with interest in return of subsequent month (s). (Suppose if we have claimed more input tax credit and also utilized then we need to adjust or pay the same along with the applicable interest amount.)
- No action required in GSTR-1.
6. Wrong-reporting of ITC
- Pay (through cash) / Reverse any wrongly reported input tax credit in return of subsequent month(s).
- For under reported input tax credit, the same may be availed in return of subsequent month(s).
- No action required in GSTR-1.
7. Cash Ledger wrongly reported ( Only Stage 2 effected)
- Add cash under the right tax head and seek cash refund of the cash added under the wrong tax head. (Suppose if we have deposited IGST into wrong head (i.e. CGST head and SGST head) then we have to deposit CGST and SGST and we can adjust the surplus IGST with future liability or can claim refund.)
- No action required in GSTR-1
(Republished with Amendments. Amendments been made by CA Anita Bhadra)
Author Bio
Dear Sir,
We have wrongly file GSTR 3b with Nil return when there were actually taxable sales. Can we rectify and how ?Kindly guide me please
August 2023 GSTR 1filed Properly and before due date but while filing GSTR 3B outward supply figure not mentioned and filed within due date now we want rectify the same in Sep 2023 how we can rectify and can we pay interest for that
gst laibility of rs. 2300000 but paid in mar 2023 of rs. 400000 and remaining laibilty add in income but
sir,
one of my new client accountant has filed r1 but he filed gstr3b nil for the year 17-18. how to correct this mistake plz guide. he received notice and also order passed to pay amt for which he filed r1. plz guide me.
Hi sir,
There was a mistake in GSTR-1 i.e, our client has stayed in rented premises & received input of service & during 2021-22 he has vacated the premises, but the landlord has issued a tax invoice after the vacation,so he asked for credit note but landlord did not raised it so he only showed debit note in GSTR -1 of his return & edited GSTR -3B in that month & filed it. The mistake was found now & it cannot be ammended as specified period has been over, is any other way to rectify the same in annual return.
DEAR SIR, CAN EXCESS TAX PAID UNDER RCM IN GSTR-3B DURING THE FINANCIAL YEAR COULD BE ADJUSTED AGAINST THE TAX LIABILITY ON FORWARD CHARGE DECLARED IN GSTR-9 OF THAT YEAR
Dear Sir,
i have amended invoice for Jan 2022 in sept 22 return
itc is more than the liability in Sept 22 so i need to pay the difference of the tax for jan 22 or can i adjust against the itc of sept 2022
GSTR 1 for SEP 2021 value is not displayed in GSTR 3B of SEP 2021. Taxable Value is shown as 0, But CGST & SGST contains value. We figured out this from Form 26AS. Taxes are set off. How to correct the same in GST portal and How to proceed with IT filling?
Dear Sir
I had wrongly Filed GSTR-1, GSTR-3B Nil instead of Data.
How Can I Correct these Returns
Invoice wrongly issued in normal course instead of Merchant export category. how can rectify these data.
sir, after two years of filling gst3b it has noticed that tax value taken wrong in the gst3b but tax given/shown correct how to rectify this mistake now please
Sir I have filed GSTR1 for the month of Nov 2021 but wrongly filed invoice , twice. How to rectify it?
GSTR-1
Dear sir,
If We Taken GSTR1 Rongly Invoices Submited How To Rectify GSSTR 1 Currect
There are several bills are not uploat in year 17/18 ^ 18/19. Those bills are upload in march 19. But when upload these bills there are upload other figure which is not march with invoice bill. So, department create libality for gst tax. How can i correct these bills
Dear sir,
Nov Gstr1 filed with excess amt 21000rs..
But 3b how can I file with less amt of cess.
Pls give solution for this problem .
Thank you
monthly gstr1 November filed with excess amount (excess of 21000) of cess. But in 3b how can take the less amount. Pls give the reliable solution to this.
monthly gstr1 November filed with excess amount (excess of 21000) of cess. But in 3b how can take the less amount. Pls give the reliable solution to this.
Sir I have filed GSTR1 for the month of OCT 2021 but wrongly filed one invoice number, twice. How to rectify it?
sir if any invoices wrongly twice. how to correct it?
Hello sir i have I have wrongly enter the itc value in 3bgst quaterly kindly tell me now what we should we do
we have miss out the purchase bill of July.21 and Aug.21 to show in GSTR 3B and filled the 3B return Now there is a difference in 3B and 2B
and also in ledger Balance
so please how to solve this problem
Dear Sir,
If we have wrongly puted value of Nil rated, Exept Inward Supplies In GSTR 3B then how can we revise it after offseting of liabilities.
Can you pls guide on filing revised GST return for FY 20-21 Dec Qrtr as wrong invoice amount is entered wrong and hence there is shortfall of ITC to client. He has now raised issue and asking to rectify my GST return already filed in Dec 20. Difference in ITC amount is INR 40/- only. What else can be done as it is adamant on compliance. Pls reply
sir we are filed gstr3 & 1 for the year df2017-18. but while filing there is difference in gstr3 b& 1. In gsrt1 we show less taxable value of Rs.3370228/-. Department has issued notice & asking for explaination. whereas annual turnover is 11844690/- & filed annual return . In above situation we have not claim itc of Rs. 347725/ – CGST & SGST Respectively. In Such situation what we can do please guid.
sir ,
I have query that in GSTR1 sales data wrongly enter in RCM so I rectified it in next month GSTR1 amended window but I had already paid my liability in previous month now again liability increase in same amount how can i set off it
Sir, When submitting the GSTR3B Returns, the outward Taxable value wrongly entered, but the tax payable and taxable value in GSTR 1 are correct.. how to rectify the error, if any notice will come from GST. Pls reply.
SIR, WHILE SUBMITTING THE 3B RETURN FOR Aug 2020, mistakingly ihad given a huge figure as taxable amt .But the tax given is correct. How I can rectify this error?
I have put my taxable turnover under RCM basis Rs.1,26,00,000 instead of Rs.12,60,000 so there is huge different came 1,13,40,000 for the reason I mistakenly add a zero by oversight in this case and filed in GSTR-3B, So how can I rectify it? Because there is no option in GST for filing Revised Return?
Dear Sir,
Even I have made the same mistake If you have came to know how to rectify Please guide me.
Thanks in advance
I WAS MISTAKENLY ENTERED AN IGST PURCHASE INTO IGST SALES IN THE MONTH OF MAY’2021. Q1 3B WAS FILED (WITHOUT CORRECTIONS). HOW DO I RECTIFY THE SAME IN JUL’21 RETURN.
Dear sir, I am entered taxable turnover more in gstr-3b than gstr-1, but the tax amounts are correct. and I submitted the return but not file. shall I revise the return? If not possible to revise the return than what should I do now, to reduce the taxable turnover in gstr-3 B? And is there any chance to get notice from the department? If notice came, what should we do now? Please helps me out from this problem?
Sir I gst1 entry the BtoC taxable value mistakenly Rs.2177759.00 but actual value is Rs. 1052780.00 now I gst1 return on submitted & filed . Now I want to rectify the amount .how to process
gst-r 1 me mistick se amount jayada ho gaya file sabmit hogaya kay kere abhi 3b file nahi huya h kay kere please help me
how to rectify of non GST purchased figure is missing in gstr3b for the month of March-2021.
Respected Sir,
While I filed GSTR3B for the month of Oct 2020, by mistake Exports taxable sale is enter in section 3.1 (a) instead of 3.1 (b) . even the details of exports sale is filed correctly in GSTR1. now the main issue is my input is adjusted with domestic sale. and i can’t received my EXPORT IGST for the relevant month.
Kindly advise & give a solution how to solve.
how to i rectifi gstrb3? i will pay my dues in cash but adjusted in itc
Sir my GSTR 3B March 2021 has wrong filed my outward supplies taxable value is 700000 that is actual gstr-1is right . But 3B is filed to wrong value 7000000. Now how to right my March 2021 3b .please suggest me sir
Respected Sir/Mam,
Unfortunately, a clerical happened in the following GSTR3B filed.
Year. 2020-21
Month. August.
As per GSTR1 Total Outward Supplies. Rs.21987.70
As per GSTR3B Total Outward Supplies. Rs.2197.70
Total GST payable as per GSTR1 Rs.3957.78
Total GST paid as per GSTR3B Rs.3958
Kindly advise me how to correct the clerical error happened in Outward Supplies shown in the above GSTR3B.
Thanking you,
Yours respectfully,
K C George
Its an Urgent requirement kindly see my post and reply as early as possible….
By mistaken in Gstr3b taxable supplies shows amount of 77566871=00 while actual taxable value is 775668=71 by mistake i want to enter in paisa but enter by me full value i.e Rs :77566871=00 however cgst and sgst shown correctly in GSTR 3B and R1 only thing is taxable Value. and in gstr 1 I have shown correct taxable value i.e 775668=71. Kindly help me out from this
Its an Urgent requirement kindly see my post and reply as early as possible….
Sir,in 2020-21 August return ihave filed gstr1 taxable value rs.11200000 which was actual but in gstr3b table no 3.1 taxable value I entered 1120000 by mistake what can I do
Please help me with this problem, I have also same problem
please provide me the solution
Dear Sir
I have filed gstr 3b of my firm today & after filing I realized that I have claimed excess ITC in IGST & that was utilized too. Now I am helpless & don’t know that how to fix this careless mistake. Kindly guide me please.