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.
Page Contents
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
Why not one chance to rectify errors from 2017-18 to correct human errors in gst returns
gstr 3 b return i am wrong entry passed and filing revered entry wronlgly ented in ineligible colum
Sir i Have Done Payment in GSTR3B But Cant Able To Filing How To Rectify This Error
Sir I have entered a wrong value in outward taxable turnover in 3B can I rectify the error
Dear sir,
in gstr3b i was entered total taxable amount as wrong but i was mentioned my tax amount as correctly and i paid my tax now what can i do for that how do i rectify that
Sir
I have filed GSTR-3B on 2019-20 march return 3B amount exceed on original accounts 3B difference is to corrected on 2020-21 lat return return for the month of March is it possible or any change on previous year return is changed before September for next year
pls reply
I filled gstr1 for 3rd quarter but wrongly filled (some bills)duble bills as wel as 2nd quarter and same as 3rd quarter
Sir,
How many time limit gstr-1 amendment , kiyu ki ek party ka gst number previous 3 year se wrong gst se filed h raha hai. kya kya presently correct gst number se amendment kar sakte hai
Dear Sir
Our assistant have entered taxable amount for October 2020 in(a) Outward taxable supplies ( other than zero rate, nil rate and exempted ) and as well as (e) Non-GST outward supplies. We are supplying only to B2C. How to rectify this wrong entry in GST website. This we came to know only when we checked our Income-tax website. Please clarify.
Dear,
i had by mistakenly reported exempted turnover Rs.29899549/- in table 8 in gstr 1 now how to rectify it. i doesn’t have any exempted turnover, already submitted GSTR 1
Sir I put wrong taxable value in Gstr 3b. But my tax liability was correct. Sir how can I rectify it.
Sir,
We are manufacture of Paper & Paper products, we have wrongly taken ITC on cess against coal purchases by mistake in GSTR3B Jan-2021 return.
How to rectify the said mistake please explain me.
Thanking You
K J Ramayya
Respected Sir,
While I filed GSTR3B for the month of july 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.
In gstr1 due to oversight for 2019-20, some tax invoices wrongly marked “RCM” and this resuled the recipient “NO ITC ” . This mistakes in GSTR1 corrected in Jan 21 and in the GSTR2A the recipient did not get the “ITC ” as the time limit was s0th Sept 20 for GSTR1 modification FOR 2019-20 with RCM correction. Recipient raised debit on supplier though supplier already paid GST in GSTR 3B return. Hence can the suppluer claim refund of debit amount in GST portal is same is paid to reciepient.
Sir by mistake IAM entered sale data in previous year and current year sir now want entered this both year sale data can its possible and if possible how I can entered this sale data for both financial yeat
I have mistakenly added excess amount in GSTR 1 in Nil rated and Exempt Supplies
Can I amend GSTR 1??
sir i have filed nil rated sale in non gst sale by mistake in gstr 1
Sir,
While taking input tax i wrongly claimed in IGST instead of CGST & SGST in May,2020.
Please suggest how to rectify in February,2021.
Regards,
Sir,
In gstr1 due to oversight one tax invoice has entered in wrong gstr no. and the amount of invoice shown in X co. insteed of Y co. Please advice how to rectiry it. The entry has taken in last month return and the return has been filled.
wrongly gst one field with sale as petrol sale.the sale was nil .3 b field nil.it is nov 2020 return .kindly help.thanx
9888884789
sir, wrongly the gst one filed with petrol sale .whereas the sale was nil. 3 b filed nil as correct .this return related to nov 2020.now what is the solution.thanx
9888884789
Sir, I have received 2 type bill form one party i.e Inter state and intra State supply . Inter state bill (IGST) input has been claim as CGST and SGST in 3B . How I Can show this changes in annual return as I have to increase IGST and decrease CGST and SCGT
Dear Sir
As I have adopted Quaterly Filling but While Filing
in GSTR1 I forget it was Quaterly & filled only Dec2020 Inv. & forget to enter Oct & Nov 2020 inv.
How & when I should Enter these Bills of Oct & Nov 2020?
We filed gstr 1 of dec 2020 but after filing gstr1 we have cancelled few bills now show i show my actual bills or should i show bills as per gstr1 in gstr 3b
gstr 1 wrongly created advance tax liabilities adjusted in next month
SIR FY 2019-20 MEIN KUCH PARTIES NE GSTR 1 31 OCT 20 K BAAD FILE KI HAI OR 2A MEIN REFLECT HO RHI H JIS BHI MONTH KI HAI BUT GSTR9 COLUMN 8C MEIN NHI REFLECT KR RHI OR KUCH AMENDMENTS BHI PARTIES NE 31 OCT K BAAD KRWAI HAI. JO AB DECEMBER 21 MEIN B2B AMMENDMENT MEIN REFLECT KR RHI HAI. MEINE SABKA ITC 2019-20 MEIN CLAIM KIYA HAI. GSTR 9 MEIN 8C MEIN SHORT DIKHA RHA HAI IN SB REASON SE KYA MUJHE INKA CLAIM NHI MILEGA PLZ REPLY
While filing GSTR 3B and GSTR 1, we have missed out the GST No. of some of the clients for 2019-20. Hence the client cannot take the credit. Please help us with a solution. Thanks
SIr,
I have filed GSTR 3B of Sept 2020 showing Taxable value Rs 38,25,870/- in place of 38,258/- , also GSTR1 filed with correct figures..
I am filing monthly GSTR 1…
Kindly help me to know how to rectify the taxable value over stated in GSTR 3b
TO BE NOTED OUTPUT LAIBILITY WAS FILED WITH CORRECT FIGURE & ONLY TAXABLE VALUE OVER RATED MISTAKENLY…
I am waiting for its reply
Sir,
I have filed GSTR 1 with wrong GSTIN and party details during Feb 2020. Now can I amend the same with the correct GSTIN and party details ?
Dear Sir,
One sales bill raised in January 2020. In qtr based GSTR1 filing but the bill is show in GSTR1 but missed in GSTR 3B for the month of January 2020. If any possible to correct the tax value
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
I filed wrong gstr1 , all filed invoices was purchase। Month of returned was August 20।
Please help me
How to rectify the error – while uploading in portal wrong GSTN Number mentioned- in the GSTN coloum in the year 181 9 – what to do for the invoice
Dear Sir,
I had filed GSTR 3B of one of my client. But while entering total assessable value i forgot to add IGST amount in assessable value and did not minus credit note in 3B but i have took IGST,CGST and SGST amount properly and correctly and i have paid taxes correctly. But i have entered assessable value wrong. But i have done my GSTR 1 correctly with credit note and with proper assessable value and CGST SGST and IGST. So will there be a problem in future because of writing wrong assessable value in GSTR 3B?? Kindly help
Dear Sir,
I had filed GSTR 3B of one of my client. But while entering total assessable value i just took local CGST and SGST value and forgot to minus credit note in 3B but i have took IGST,CGST and SGST amount properly and correctly and i have paid taxes correctly
I have mistakenly mentioned Taxable Sale + Tax free sales in GSTR 3b Outward and also mentioned the tax free sales in Nil rated column. Can I rectify the same in Annual Return?
I have raised invoice on 12-12-2019, but customer did not took this invoice in to his accounts, now (19-10-2020) i want to do sale return and regenerate the invoice to them is it possible.
We filed GSTR Nil for the F,Y. 2019-20 But 26AS Form income tax site show amount. How amendment now running F.Y 20-21
Sir,
i am wrongly entered eligible ITC in 3b how to rectify that.
i have updated gst sale invoices and filed GSTR1 by generating the same but when i observed the filed GSTR 1 its appears nil return what i do and its appears the invoices are available in previous month when i try to upload the same invoices in next month return
Dear Sir,
While preparing annual return of FY 18-19, i found that turnover as per GST 3 B summary is correct but one turnover entry for B2C supply is wrongly coming under GST R 1 Summary.
Is there any option to correct the same as in september 2020 ?
IF I HAVE ENTERED THE TAXABLE VALUE WRONG FOR E.G. 652024.23 IS THE TAXABLE VALUE BUT I HAVE WRONGLY ENTERED 65202423.00 IN GSTR -3B AND TAX IS SUBMITTED CORRECTLY, SO WHAT CAN I DO NOW
WHAT IS THE DUE DATE FOR AMENDING THE BILL IN GSTR1 FOR F.Y.2019-20
GSTR 3B filed correctly with Actual turnover of July month. But in GSTR 1 Under reporting of 3 B2C sales Bills .. Can I add the same in August month – 7 B2C (Others) Thanks in Advance
IF I HAVE ENTERED THE TAXABLE VALUE WRONG FOR E.G. 2,44,690 IS THE TAXABLE VALUE BUT I HAVE WRONGLY ENTERED 24,46,902 IN GSTR -3B AND TAX IS SUBMITTED CORRECTLY SO WHAT CAN I DO NOW
dear sir,
if gstr3b by mistake 30000007 instead of 300000 in feb21 how to rectify in 3b
We have wrongly filed GSTR 3B in 2017-18. A registered customer filed under unregistered. Is there any provision to change or add their GST no.
sir how we can amend the gstr 3b after offsetting the laibility.
Sales invoice made in Marc 19-20 but due to lockdown material are not delivered to party. So as per party’s discussion, new sales bill made on current month 20-21. But we submitted Our GSTR1 & GSTR3B also of Mar 20. Please help me
IF I HAVE ENTERED THE TAXABLE VALUE WRONG FOR E.G. 2,44,690 IS THE TAXABLE VALUE BUT I HAVE WRONGLY ENTERED 24,46,902 IN GSTR -3B AND TAX IS SUBMITTED CORRECTLY SO WHAT CAN I DO NOW
Respected Sir,
I have filed GSTR-1 2018-2019 wrongly,entered invoice no & date, after uploaded party the same mistake is notified to us. my question is how to rectify the same or how to party claim input pl. advice to me.
sir/ madam the sales return are made in 20-21 which was sold in 19-20@12% whereas in 20-21 tax rate 18% in place of 12% then will the credit note issue @12% or 18%
Dear Sir,
Mistakenly GSTR1 reported the taxable turnover instead of Nil return. Now how can I rectify the same.