GSTR 3bbb

If you've mistakenly filed a nil GSTR 3B return when you actually had outward and inward supplies, there's no direct revision option in GST. Instead, you must disclose the correct details in your next month's GSTR 3B. To avoid interest, it's advisable to pay the outstanding liability immediately using Form DRC-03 with applicable interest. You should also inform the department of the error by submitting a letter, as interest is typically calculated on the net tax liability until the subsequent return is filed.