GSTR 3bbb

Rajvi Shah (84 Points)

21 March 2023

If GSTR -3B File by mistake Nill return.But Actually outward and inward is Available then revised return this month?if yes how to do? if No then what do next month??

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3 Replies

Sneha Latha (Senior Assistant) (206 Points)
Replied 21 March 2023

The same has to be disclosed in next month GSTR-3B and liability need to be discharged along with interest.

However to avoid interest pay the liability through DRC-03 today with applicable interest till date and explain the same to department by submitting a letter.

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CA Somil (JOB) (7460 Points)
Replied 23 March 2023

Interest may be applicable till the next return is filed.

Pankaj Rawat (GST Practitioner) (54757 Points)
Replied 27 March 2023

In GST there is no concept of revision of returns.

As per Section 37 & 39 R/w Circular 26 any error or omission in return can rectify in subsequent Return.

as per Rule 88B interest is applicable @ 18% on net tax liability.