Since introduction of GST has made a remarkable change in the history of Indian economy, but it has shaken the entire indirect tax system, due to which taxpayers are facing difficulties while filing various returns.

In this write-up, it is broadly discussed that how to correct the common errors/ mistakes made in Form GSTR-3B through Form GSTR-1, 2 & 3 as Form GSTR-3B (Summary Return) cannot be revised, so it has to be rectified via Form GSTR-1, 2 & 3.

#Mistake 1

Related to sales

Sol. If while filing Form GSTR-3B, sales related data has been entered less or excess then actual, then the same can be corrected by filing Form GSTR-1 (return for outward supplies).

#Mistake 2

Related to purchases

Sol. Similarly, while filing Form GSTR-3B, Purchases related data has been entered less or excess then actual, then the same can be corrected by filing Form GSTR-2 or error in claiming Input Tax Credit (return for inward supplies).

GSTR-3 shall be auto populated, once the GSTR 1 & GSTR 2 has been filed by the due date & if the details entered in GSTR 3B & GSTR-3 are same then the same can be filed without any additional tax liability (like penal interest penalty)

#Mistake 3

Related to reverse charge

Sol. If sales related details (inward details) is mistakenly entered in sales under reverse charge, then no need to pay additional tax liability arising out of the mistake by correcting the details in GSTR-1 & 2.

#Mistake 4

Paid IGST instead of CGST & SGST

Sol. If instead of paying CGST & SGST, IGST has been paid, though the cash balance of IGST cannot be adjusted against the CGST & SGST, but one can claim the refund of IGST later on but now you have remit CGST & SGST.

#Mistake 5

Mistake arising due to changing details of GSTR-3B via GSTR-1 & 2

Sol. Suppose, while making changing in GSTR-1 & 2 (due to mistakes made in GSTR 3B), the total tax liability becomes higher than what has been paid earlier, then the GST portal shall show the additional tax liability which is required to be paid. The additional tax liability can be paid through electronic cash ledger together with the late interest.

#Mistake 6

Claimed wrong ITC

Sol. In case the total ITC claimed in GSTR-3B is wrong and the actual ITC is less than what has been claimed in the return, then the ITC which is wrongly availed shall be added to the output liability and the same can be paid by availing ITC or cash ledger.

#Mistake 7

Forget to claim ITC

Sol. If a taxpayer forgets to claim ITC or if less claimed in GSTR-3B, then the taxpayer shall update the details in GSTR-2 & the additional tax liability shall be credited to electronic credit ledger after submission of GSTR 2 and GSTR 3.

#Mistake 8

Did not file GSTR-3B

Sol. Suppose a taxpayer did not file GSTR-3B for any reason, then the taxpayer still has the option, he can file the GSTR-1, 2 & 3 and submit the form before their respective due dates.

Once the GSTR-1, 2 & 3 has been successfully filed and taxes has also been paid, then no need to file Form GSTR-3B.


There are various problems faced by taxpayers while filing returns. Above discussed issues are very common. Indeed, due dates has been extended for Filing Form GSTR-1, 2 & 3 for the month of July & August respectively, but still various issues are being faced by taxpayers. Taxpayers are fully cooperating with the new tax system and hope to have better & smooth tax system post GST.

Hope this information will help you in your Professional endeavors. For further assistance/query, feel free to write to us. 

Author: C S Ekta Maheshwari is the Author of this article and is Company Secretary by profession. The Author can be reached at 


The entire contents of this article is solely for information purpose and have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation.. It doesn’t constitute professional advice or a formal recommendation. The author has undertook utmost care to disseminate the true and correct view and doesn’t accept liability for any errors or omissions. You are kindly requested to verify & confirm the updates from the genuine sources before acting on any of the information’s provided herein above.

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One response to “Rectification of Mistakes in Form GSTR-3B through form GSTR-1, 2 & 3”

  1. ANIL VERMA says:

    AS BELOW :-

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