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You might be worried about the mistakes committed at the time of filing GSTR-3B.

Recently Reset option has been made available. But this option can be used before offsetting liabilities and filing return. Once you have offsetted liability, then one cannot use this option.

Four Stages are identified at the time of filing GSTR-3B:

Submitted; Cash Ledger updated; Offset liability and Return filed

• At First two stages, editing possible
• At Second two stages, editing not possible

So after filing the offsetting liability or filing return, one cannot choose the reset option available. So, here are the following solutions to the errors committed by you:-

Under-reporting of Liability (Returns filed)

 • Liability may be added in the return of subsequent month(s) after payment of interest.

• If such liability was not reported in FORM GSTR-1 of the month/quarter, then such liability may be declared in the subsequent month's/quarter's FORM GSTR-1 in which payment was made.

Over-reporting of Liabilities

• Liability may be adjusted in return of subsequent month(s) or refund may be claimed where adjustment is not feasible.

• 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

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

• Such taxpayers will have to file for amendments by filling Table 9 of the subsequent month's / quarter's FORM GSTR-1

Under-reporting of ITC

• Input tax credit which was not reported may be availed while filing return for subsequent month(s).
• No action required in GSTR-1.

Over-reporting of ITC

• Pay (through cash) / Reverse such over reported input tax credit with interest in return of subsequent month (s).
• No action required in GSTR-1.

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.

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.
• No action required in GSTR-1

Thus above are some of the ways in which errors committed at the time of filing GSTR-3B can be rectified.

Source: cbec.gov.in

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Category GST, Other Articles by - Bhavleen Kaur Oberoi 



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