We have recently created a poll in which we asked our readers Do you think GST Council should provide option to Revise Form GSTR-3B?  In Response to our poll we got 1165 votes, 88 Replies, 35 Likes and 38 Retweets. Out of total votes 94% of Taxpayers / Tax Professionals in India votes in favour of Option to Revise Form GSTR-3B.

We hope that GST Council/ Government will take note of this and Provide option to revise GSTR-3B immediately

Cast Your Vote on our Poll
https://twitter.com/taxguru_in/status/929965501777772544

Some of the Comment made by Twitterati on our Poll are as follows :-

Revision is natural choice since any one can make an error and he should be given opportunity to rectify. Also there is no need to make payment (ie. clearing of dues which could have arisen due to error in 3B) mandatory before filing of GSTR 3B – CA Rajesh Kumar Puri @rkpuri18 

Even God gives an opportunity to rectify ones’ mistake. It appears that the GST Council is even above God !! Manoj Dalmia @DalmiaM 

Due to inadvertent error GSTR 3B could not be filed for August and for that Sept, oct … ?? One revision will help in better compliance @askGSTech @askGST_GoI – Ever Shah @EverShah 

edit option should be provide after submission and one time revise option to be provide after file the return. One time revision option for every GSTR to be provide. Mohinder @mohinderpank 

any original return under any law should have revision option Ca Jeevanantham @jeevarami 

Please provide revise option for GSTR 3B … now GSTR 3B pending from Sept 17 because mistakes in Aug ….we are not able to file for Aug 17-  Vishwanath Mane @Vishwanath9894 

Small mistakes creates larg problem in 3B form so it’s necessary to Edit of return Satish Jadhav @SatishJ59811158 

option to Revise Form GSTR-3B

sir, many of the small bussinessmen are not computer literate / not perfect & some people falter while using the system for many reasons, hence the option to revise Form GSTR 3B should be allowed. tsetty dilip kumar
@tsettydilip 

The Idea of Introducing a single tax system is good. There should be a provision to revise the return in GST. Common man is not so much aware of GST forms. There are chances of mistake being a human being. No body in this world is perfect. Rakesh chandra Dutta @rakesh738662119

HUMAN ERROR IS REQUIRED TO BE RECTIFIED. IT IS MUST TO CORRECT ONESELF.  RAJESH THAKKAR
@RAJESH6591

“Taxation should not be a painful process for the people. There should be leniency and caution while deciding the tax structure., governments should collect taxes like a honeybee, which sucks just the right amount of honey from the flower so that both can survive. Arthashastra  prasanth @pknclr

A person is full of mistakes hastily if returns are filed with mistakes and errors, he should be given an opportunity to rectify and revise returns Surya Sannidhi @791f5bb7c1364b4

Can anybody please explain where is it in the law that if one can’t file last month return, she or he should not be allowed to file subsequent returns?. Is it a well thought out move by GST Council? Or is ultravires it’s powers given by the statute?  M. K. U. Varma @KAuditor2014

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36 Comments

  1. sk says:

    There should be revised return since it is new taxation system.
    also cash ledger should be same for igst/cgst/gst/ and even itc also should be allowed to use as per tax payer.

  2. vijay kumar kalra says:

    Must be given opportunity to revise the 3B return under GST because it is anew process fearing dates dead line mitake can occur it is must

  3. CA.KEWAL KRISHAN CHADHA says:

    PROVISION OF REVISED RETURN OF 3B AND OTHER RETURNS MUST BE PERMITTED
    FROM CA.K.K.CHADHA
    (M)017255 SINCE 1971
    MCOM,FCA,ICMA,CAAT DISA & CAPITAL MARKET CETIFICATIONS BOTH NSE, BSC

  4. CA.KEWAL KRISHAN CHADHA says:

    Provision for rectification of return after filling return is need of the hour. Error may occur from Any body at any stage therefore Revised Return must be permitted

  5. T.S. Gobinathan says:

    Filed returns are also given option for revision, since many filed in a hurry to avoid penalty and GSTN port is not even ready for filing and in this they are making so much of corrections each and every day, but we are not given the option for revising our returns. They must give option to revising option is a must since we are all humans and not God.Waive penalty and interest till the portal is ready

  6. RAJESH SHRIPATI SUTAR says:

    In Sales Tax, VAT, CST, Service Tax, Income Tax, TDS etc. there is option of Revised return, so revised return option should be given to all the forms, of GST Returns.
    IT IS A BIG QUESTION WHY GST COUNCIL NOT CONSIDERED ABOUT REVISED RETURN.
    MUST AND SHOULD PROVIDE REVISED RETURN FACILITY TO RECTIFY THE FILED GST 3 B RETURN .

  7. Alex D'Mello says:

    One time revise option is must, I do not understand why GST council is cut off from the reality of doing business when the govt talks about ease of doing business. This arrogance will not take us anywhere.

    1. Alex D'Mello says:

      Whenever any changes are made usually a one line clarification comes saying “all other option remain unchanged” but in case of GST always confusion rules

  8. sahubar shathik says:

    I submit the GSTR-3B return erroneously for Aug 2017m without entering the ITC of ……(in lakhs) and which I suppose to make the payment of Rs…….(in lakhs) which is not affordable.
    I could not be able to file the return for Aug due to above reason and subsequent return as well for Sep, Oct 2017 due to the reason that prior period return not completed.
    A small human error leads to complications. Request GST council to give the Revision option in GSTR-3B and other return as well

    1. T.S. Gobinathan says:

      Standalone filing process is better for filing GST. If we make mistakes or we dont’t have huge amount of money in one month and because of this we cannot able to pay tax in that month. But next month we may have to pay small amount of tax. We should give the opportunity pay that much amount and file the return and by this we can avoid penalty and interest for subsequent months. We must give the opportunity to revise for every returns since we forgot to put input credit or we may put other clients input credits also. Clerical mistakes is common and we should give the opportunity for corrections

  9. MEDA SATYANARAYANA says:

    In Sales Tax, VAT, CST, Service Tax, Income Tax, TDS etc. there is option of Revised return, so revised return option should be given to all the forms, of GST Returns

  10. Vijay Kumar says:

    Revision option should be provided. Which law does not have revision option? Even the statement before a megistrate is revised.Income Tax has revision option.

  11. Gk parmar says:

    जीएसटी रिटर्न को रिवाइज ना करने का अधिकार नहीं देना जीएसटी काउंसिल की मनमानी है करदाता का यह प्राथमिक अधिकार होना चाहिए कि वह अपनी गलती सुधार सकें वैसे भी गलती सुधारने का मौका देना अथॉरिटी को देना चाहिए

  12. Rakesh sharma says:

    In Sales Tax, VAT, CST, Service Tax, Income Tax, TDS etc. there is option of Revised return, so revised return option should be given to all the forms, of GST Returns.
    GstR 3B to need to revise option is very
    need full for For dealers and C. A., ADVOCATES,
    AND ACCOUNTENTS

  13. Francis Rodrigues says:

    There is hardly any ease of doing business, when a simple GST return cannot be revised. This is a new tax reform and many tax payers find it difficult to comprehend the nuances of this system. Hence rectification should and must be allowed

  14. Varun says:

    In Sales Tax, VAT, CST, Service Tax, Income Tax, TDS etc. there is option of Revised return, so revised return option should be given to all the forms, of GST Returns.

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