How to correct a NIL GST return filed by mistake when actual sales existed using DRC-03?

Hoping that both GSTR1 & GSTR 3B were  filed nil in the month of June , July, Aug 25 , So for F.Y 25-26 correction in the GSTR1 & GSTR 3B , Can be done on or before 30 th November 26 , as per section 37(3) of the CGST Act for GSTR1 , and section 39(9) of the CGST Act for GSTR3B ( please refer) 

Therefore if you can report June , July , Aug 25  tax liability, in GSTR1 & GSTR 3B  along with correct interest, in the August 26 return, which you are going to file in the month of September 26 .

Considering above DRC03 not required, you can still discharge your tax liability through GSTR1 & GSTR3B up to 30 th November cutoff date. 

Take more opinion as well. 

DRC-03 is not the right route here. DRC-03 is for voluntary tax payment in specific situations such as audits, investigations, or where an officer has raised a demand. It does not amend your return record.

For a NIL GSTR-3B filed by mistake when there were actual sales, the correct path is:

1. GSTR-1 amendment: Report the missed B2B invoices in Table 9A or Table 10 (B2C) in the current period GSTR-1. This corrects the outward supply record.

2. Next GSTR-3B: Declare the omitted tax liability in Table 3.1 along with current period figures and pay the correct total tax at filing.

3. Interest: 18% per annum from the original due date to date of actual payment.

IMPORTANT: If the period is closed for GSTR-1 amendments, professional guidance is needed on the best path forward.

For the step-by-step on NIL return consequences and correction options, this [GST nil return guide](https://taxgarden.in/blog/gst-nil-return-filing-gstr-1-gstr-3b-sms-portal-guide-2026) covers what happens after a nil is filed and how to rectify it.