Tax Consultant
235 Points
Posted on 30 April 2026
GSTR-3B cannot be amended after filing, but the fix is straightforward: in your next return period, add a reversal in Table 4(B)(1) for the amount that was wrongly put in 4(B)(2). This nets out the error across periods. If the portal has already flagged a DRC-01C notice because your ITC claim exceeded GSTR-2B, prepare a reconciliation statement with invoices before responding, since the deadline to reply is typically 15 days from receipt. A step-by-step workflow for this is here if it helps: https://taxgarden.in/resources/gst-notice-response-workflow-india-sme