CA Altamush Zafar (GST Consultant) 05 March 2021
Divyam Agarwal (Practicing Chartered Accountant) 05 March 2021
Bhavika Kothari (CA) 12 March 2021
GSTR-3B is a monthly return filed for paying the liability in cash or via credit. Yes it is auto-populated from sales shown in GSTR-1 and ITC available as per GSTR-2B. Yes you can do correction. But if your liability is reducing or ITC is increasing due to corrections then GSTN may ask you the reason for the same. Due date for GSTR-3B is 20th of subsequent month.