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.

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)

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64 Comments

  1. M PARAMASIVAM MURUGAPPAN says:

    Hello sir, In January 2020 month Outward taxable supplies services we are wrongly mentioned in GSTR-3B Excess amount, but we try to adjust in march 2020 but amount its come minus value, GSTR3B column (a) minus value not accept how we will be able to rectify..? Please guide me Sir.

  2. Vijay Thakur of Cottage Crafts Of India, New delhi says:

    Query for 2017-18
    Export Shipment July 2017, S.Bill shows IGST PAID 60,000 and accordingly GSTR3B also shows IGST 60,000 but we missed out on Port Code
    Both amendments sought later as shipment under LUT with PORT Code.
    Summary of 17-18 shows liability of Rs.60,000 and duplication of the shipment of Appx 5.00 lac twice.
    If we pay Rs.60,000
    1. We do not get refund as port code not mentioned
    2 Do you think we will have to pay interest of 3 years.
    3. Duplication of Export Sale of Rs. 5 Lac
    4. If we file Form 9, can we amend this.
    We are less than Rs. 2 Crore Export organisation

  3. Krishnakumar says:

    We Sai Lakshmi Cotton Mills Coimbatore filed Gstr 1 outward sale and export sales in GSTR6.
    while we filing GSTR 3B for the month of December 2019, export sales were wrongly entered in outward sale instead of zero rate sales for export igst claim of Rs.12,50,000.
    1) How should we file reverse ?
    2 ) in what form we should file mismatch errorrs between export invoices against export shipping bills for Igst claim.
    3) IGST refund claim under LUT

  4. Greenraj says:

    Gstr1 correctly filed Sir I have not added table3.1. and in table 4 of eligible ITC I have wrongly entered total tax amount to be paid. And submitted it . How to rectify the fault and pay tax

  5. CHIRAG says:

    Dear Sir,
    i have filed one company’s gstr 1 for march 20 & after that i found that there occurs mistake in dec 19 gstr 1 & gstr 3b returns which were filled earlier, now, mistake is instead of taking 12% gst rate 18 % gst rate shown in sale and gstr 3b. now thing is march gstr 1 has been filled so, i am unable to amend it and financial year also changed & total amt for more paid igst is approximately 3 lacs which is more than march igst sale which is 1.5lacs.
    request you to give solution.
    can i claim as refund ?

    1. Parag Gupta (Ca) says:

      You can amend your gstr 3b return in month of july and make payment of it along with applicable interest rate under section 50.

      You have also the option to amend it till 30 october 2020.
      You can mail me for further queries on above email id.
      Regards.

  6. Sandhya says:

    Sir/madam,
    While filling gstr3b I showed normal sales in 3.1(b) instead of 3.1(a) and the liability has also been set off. How do I rectify this in the next month’s sales I have no exports through out the year.

  7. Pradeep says:

    Dear Sir,

    We imported goods from outside the country and paid IGST while climing the ITC instead claiming in 4A(1) Import of goods we claimed in 4A(5) all other ITC and its relating to FY 2018-19.

    My question is,
    1. Is it wrong claim of ITC?
    2. if it is wrong what is the effect in annual return?
    3. how to disclose in annual return?

  8. Dinesh Kumar nigam says:

    Dear Sir,
    One but very critical mistake, I have fileing 3 b last 5 month , my question is that my total ITC wrongly entered in column (inward liable to reverse charge)
    Jabki ( all other ITC) me enter hona chahiye, how to correct plz help me

  9. P V Bhaskar Reddy says:

    An error has occured while filing GSTR 3b for September 2019. Against outward Sales, liability was only towards CGST and SGST. But equal amount of liability was erroneously shown in IGST also and the entire liability i.e., IGST,CGST and SGST had got set off against available IGST ITC. Request your advice as to how to resolve this issue.

  10. Devanshi says:

    Hi,
    Instead of claiming ITC Under the head all other ITC, I have claimed under inward supplies Reverse charge mechanism.
    How to correct the same?

  11. SUNNY says:

    Sir
    We have made export with payment of IGST and wrongly mentioned in 3b without payment. On realisation of mistake we deposited tax in DRC03 and filed correct GSTR1. Now our invoices are not being transmitted to ICEGATE due to negative balance in 3B.
    My query is how to deposit tax insubsequent 3b and how to get back tax wrongly deposited in DRC03

  12. Lumena Kolwankar says:

    Dear sir,

    I had by mistakenly reported the export igst amount in gstr 3b in table 3.1(a), we need to mention it in 3.1 (b). I have low amount of local sales to adjust those exports.So how can can rectify this and claim refund?Any rectification from department end ?

    1. PRASANTH says:

      SIR,
      By clerical mistake committed by my part in 3B return I have shown more out put tax collection of Rs 118087 instead of 18087/- this amount was offsett from credit ledger. can i adjust excess amount for next month 3B return

  13. Sonu Singh says:

    Sir my name is sonu singh .My err GST Return File 17-18 Is correct I think But Aug-2019 I Remember the customer credit gst amount is not so ower gst account then now i am chq immediate then found customer gst No is wrong. I am correct gst no Then 18/19 GST credit Amount Swo But 2017/18 Is not swo the Credit GST Amount

  14. Renisha Mascarenhas says:

    I have raised a sales Invoice in the month of June 2019. Due to some error, now in august that Invoice needs to be cancelled. I have already filed GSTR 1 and GSTR 3B of June 2019 in the month of July. How can i make necessary changes now?

  15. nisha says:

    Sir,
    Its an Urgent requirement kindly see my post and reply as early as possible….

    By mistaken in Gstr3b taxable supplies shows amount of 100,00,000 while actual taxable value is 1,00,000 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 100000. Kindly help me out from this

  16. SUBRAMANIAN says:

    Dear Sir
    We are dealing with Exempted product. While Filing GSTR3B for the Month of March 2019 I forgot to fill the column exempted Inward supply (both Inter State and Intra State supply). How to show these figures in the Subsequent financial year GSTR3B Returns and upto which month can i show what are the consequences for missed exempted outward supply while filing GSTR9 and 9C. Can you guide in this regard.
    Thank you

  17. KRISHAN MURARI VERMA says:

    sir i file gstr 3b & gstr1 month of dec-17 file.
    gstr 3b main by mistek sale amount oct 17 To dec 17
    ka total chala gaya aur usi ke hisab se 3b file ho gaya
    jab ki gstr1 oct 17 to dec17 ka sahi file hua hai.
    gstr 9 main bhai sahi sale dikha kar file kiya hai.jo tax extra paid ho gaya hai uska refund kis prakar ho sakta hai. plz help me .

  18. PARAS CHHAJED says:

    The dealer has imported goods from other country and filed bill of entry and paid IGST. While filing GSTR 3B instead of claiming IGST paid on import separately claimed it as IGST input. How to rectify ? Please guide. Thanks

  19. PARAS CHHAJED says:

    The dealer filed GSTR 3B for July 17 and claimed ITC wrongly as CGST and SGST instead of IGST. The mistake came to knowledge today. GSTR 3B upto February 2019 have been filed. Please let me know how it can be rectified > Thanks

  20. Bommali Raja says:

    Dear sir, plz give me suggestion we have warningly entered one person invoice another person account invoice value rs.50 lakhs tax amount is 5 lakhs gstr1 sep/2017 but they people asking 20 June 2019 you invoice is not showing gstr2 now what I will do suggest me deportment can correct solve this problem or not what I will do plz sir give me suggestions

  21. Raja says:

    Sir, we have filed gstr1 500000 lakhs invoice sep 2017 woringly entered one person invoice another person account now he his asking my invoice amount is not showing in gstr2 what I will do tax amount is 500000 about can I go to department they people is correct or not please suggest me they asking we cannot do any thing plz suggest me

  22. Vijit Goyal says:

    Sir I have put wrong inflated figure in Exempted Supply to a Registered person and submitted GSTR1 but have not filed it. Kindly help me with solution to how to modify or rectify it.

  23. RAVI KANT says:

    dear sir,
    I have filed the GSTR 3B for the month of march-19 after filling the all details for GSTR 3B but unfortunately some mistaken that was filed as nil return in due date now there was nothing showing in the view of GSTR-3B filed accordingly,
    now please guide me we have no tax liability during the period .
    we have surplus ITC available
    i have filed GSTR1 for march 19 and shown all the invoices
    was gone nil return filed,
    kindly give me the suggestion what about of march month gstr 3 b & how i can clear the same

  24. RAVI KANT says:

    dear sir,
    I have filed the GSTR 3B for the month of march-19 after filling the all details for GSTR 3B but unfortunately some mistaken that was filed as nil return in due date now there was nothing showing in the view of GSTR-3B filed accordingly,
    now please guide me i have paid GST also as per liable to pay but the return was gone nil return filed,
    kindly give me the suggestion what about of march month gstr 3 b & how i can clear the same

  25. purandar n shetty says:

    dear sir,
    I have filed the GSTR 3B for the month of march-19 after filling the all details for GSTR 3B but unfortunately some mistaken that was filed as nil return in due date now there was nothing showing in the view of GSTR-3B filed accordingly,
    now please guide me i have paid GST also as per liable to pay but the return was gone nil return filed,
    kindly give me the suggestion what about of march month gstr 3 b & how i can clear the same.

    1. purandar n shetty says:

      sir,
      i think when i am updating the GSTR 3B details i have saved the file but due to some mistake return filed as nil return for the month of march-2019. now i can adjust the sales purchase of march-2019 what i can do for the proper return which will effect for the year ending as on 31.03.2019 respectively.
      your co-operation in this regards will be highly appreciated.
      thanks & regards,
      Purandar N Shetty.
      accountant.
      GSTR 3B filed for march-19 filed as nil but there was transaction as i have made the GST payment even before 20..04.2019.
      thanks & regards,

      1. MURALIDHAR T says:

        SIR I FILED GST 3B 3.1A TABLE WITH OUT DEDUCTED MY CREDIT NOTS TAX IN TAX COLOMS.I SUBMITTED TOTAL TAX ON SALES ONLY FOR THE YEAR 2018 SEPTEMBER TO JULY 2019.BUT I FILED GSTR 1 SALES AND CREDIT NOTES CORRECTLY..NOW IT IS SHOWING RECONCILIATION WRONG .HOW CAN I CORRECT NOE

    2. jose C says:

      Sir, GSTR 3B filed for the month of March-2019, not B2B only exempted income, unfortunately missed one receivable entry income, kindly advice how to clear this GSTR 3B

  26. L K Rajakumaran says:

    Name: Mydeen Pitchap, Mobile No: 9884492703, Email ID: smydeenpitchai888@gmail.com, GSTIN: 33BUZPM6934M1ZN
    I have wrongly typed the Taxable Value (GSTR3B) for the Month of February 2019. It is due to my Clerical Mistake. One Important thing is Shop is Closed. So, for the Month of March, I just filed Nil Return. Is it Possible to edit the Taxable Value (GSTR3B) ??

  27. Ajay Kumar says:

    I have filed GSTR1 with Intra state transaction in aug-18(PAID CGST & SGST) instead of Interstate transaction nad filed GSTR3B also same under wrong head. but this was amended in apr-19 in GSTR-1 and paid that IGST AMOUNT ,How can i rectify the earlier paid (CGST & SGST ) amount ,it was not appear any where,plz help me.

  28. rajeev singh says:

    sir, we had made a mistake of filing wrong figure in SGST column where as it was right in CGST column in GSTR 3B. the liability was offset with input credit available. this was for the month of July 2017. how can we claim refund of the excess amount

  29. Guru says:

    Dear sir,
    While filling gstr1 & gstr3b we have not considered one sale bill in the October 18 returns.
    Can we show the same bill in the month of March 19 returns .

  30. ANAND KUMAR V says:

    sir/madam
    I entered inter state sales to registered dealer in gstr 3b under 3.2 instead of unregistered dealer values should enter ther .how to correct the gstr 3b returns

  31. SACHIN says:

    Dear Sir,
    We have filled our GSTR-3-B return & GSTR-1 for the month of DEC-2018.
    My Query is,
    We have done export without payment of IGST & the Same we had shown in Table 6A (GSTR-1). But we wrongly mention the our Export amount in Column 3.1 c instead of 3.1 b in GSTR 3B due to which my export Invoices has not been sent to Icegate for refund. request you to please provide me the solution to rectify and to separate the amount from table 3.1C to table 3.1B in GSTR 3B. Also Please Note that we are a 100 % exporter and we don’t have any local sale to adjust in subsequent month.

    We have applied for refund & given a affidavit that we will correct all the details in FORM 9 (if any notification pls provide that), still the refund is pending.

    Request you to Kindly suggest how can we rectify this GSTR-3b error and get the refund.

    Thanx

    SACHIN

  32. Sandeep Sharma says:

    My Query is we have wrongly reported sale as export sale for the period july 17 to march,18 & in current year also. but during audit auditor found that we are wrongly considered sale as export sale due to sale is reported as zero rated sale while on auditor advise we found that we had wrongly considered as Sale as Export Sale that we have deposited GST on sale in GST Cash ledger & GST Credit Ledger but this deposit is still deposited on GST Portal but against which no Liabilities is entered on GST Portal , How we can adjust this GST deposited on Portal.

  33. Amit Kumar says:

    Hi Sir,
    I had Wrongly Mention the our Export amount in Column 3.1 a instead of 3.1 b in GSTR 3B due to which my export Invoices has not been sent to Icegate for refund. request you to please provide me the solution to rectify and to separate the amount from table 3.1A t table 3.1B in GSTR 3B of Previous month to GSTR 3B of current month.

  34. Kamatchi says:

    HI Sir,
    My Place is in Tamilnadu.
    i had wrongly entered huge amount of ITC in GSTR3B for CGST , SGST. I claim the ITC for the relevant month. It is Possible to ITC reversed for next month. If any interest paid to the amount?

  35. Sai naveen says:

    I have filed GSTR1 with Intra state transaction instead of Interstate transaction nad filed GSTR3B also same under wrong head. How can i rectify the GSTR1 and GSTR3B

  36. SUNIL KALBURGI says:

    I have submitted my Monthly Return for Oct 2018 but some of the inward and outward supply has been left out how to rectify the GST3B, on doubt I enquired with LOCAL , He suggested to cover the left out data in Nov 2018, Whether it is correct, please suggest how to file revised return or suggetion by local officer is valid

  37. aacharya gavade says:

    Der sir,

    I had by mistakenly reported the export igst amount in gstr 3b in table 3.1(a), we need to mention it in 3.1 (b). So how can can rectify this.

    1. Naveed says:

      Dear Sir,
      We have filled our GSTR-3-B return & GSTR-1 for the month of Nov-2018.
      My Query is,
      We have done export with payment of IGST & the Same we had shown in Table 6A (GSTR-1). But we missed out to show the IGST payment in GSTR-3B Column No 3.1 (b) Zero Rated supply.
      And Same IGST payment will showed in GSTR-3B Column No 3.1 (a) in same month .
      Also Please Note that we are a 100 % exporter and we don’t have any local sale to adjust in subsequent month.

      Request you to Kindly suggest how can we rectify this GSTR-3b error and get the refund.

      Thanks & Regards,
      Naveed
      9790852134

  38. KAVITHA says:

    Sir, inadvertently submitted, but not filed GSTR 3 B Return for Sep’18 without filling any details on 20/10/2018. but i have paid the tax amount. it lies in cash ledger. now it needs to rectifed 3b return because i have reconciled the GSTR2A & taken left out inputs. As the return due date is 25th, plz let me suggest what is the solution. GSTR1 filed successfully. awaiting for your reply.

  39. Shailendra says:

    Sir I have 2 companies and by mistake in the month of November 2017 I have interchanged the gstr 3b due to that my company A paid less tax and company B paid more tax through gstr 3b can it b solved now do we have option to correct the gstr 3b of last FY please help

  40. Anil@123 says:

    Dear,
    i had by mistakenly reported the taxable turnover as exempted now how to rectify it. Where Subsequently i doesn’t have any exempted turnover

  41. kamal Mall says:

    Dear Sir,

    If we taken ITC in last F Y and now we come to know that some ITC not to be taken in that period, then should we reverse that ITC in current financial year 3B or alternatively is there any option available ?

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