Become a Govt. Certified GST Practitioner in just 60 hrs. Register Now!

GSTR 3bbb

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??

Reply
Follow
Share

3 Replies

Sneha Latha (Senior Assistant) (218 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.

Upgrade to CAclubindia Pro. Subscribe Now!

(Guest)

Interest may be applicable till the next return is filed.

Pankaj Rawat (GST Practitioner) (55057 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.