GSTR 3B Correction
1. Scenario 1 : GSTR 3B Correction after Submission of Return Possible ?
The first thing for us to know is that the GSTR 3B return cannot be revised as there are no provisions available in the present day GST law.
However, the council came up with new features and design of GSTR 3B which allowed the tax payers to reset the return only in cases where the returns have been submitted but not filed by verifying with EVC or DSC as the case be. Meaning a tax payer can alter any details filled in GSTR 3B until the submission stage.
Once the return is reset, all the entries posted in the Electronic Liability Register will be deleted and the ITC of this return integrated with the Electronic Credit Ledger will be reversed. And now the tax payers can refill their returns with correct details.
Analysis to scenario 1 : So it’s pretty clear that GSTR 3B correction could be made even after the return has been submitted and tax has been paid by you updating the cash wallet. So yes, GSTR 3B correction after submission of return is possible under GST.
Note : GSTR 3B correction is not possible after the liability is offset with credits and cash paid into e-cash wallet. Because at this stage the tax payer is clearly warned by notifying that the once he is agreed for off setting the liability it means that he has accepted the details filed by him to be correct after which the returns can’t be reset.
2. Scenario 2 : GSTR 3B Correction after Filing of Return is it Possible ?
Borrowing the concept from scenario 1, we can tell that GSTR-3B correction after filing of return is not possible as a tax payer is only allowed to reset the GSTR 3B data only and only if he has not filed the return.
Therefore, we can say that the opportunity to make changes in GSTR 3B return lapses once the return is filed after verification.
Analysis to scenario 2 : It’s crystal clear that since GSTR 3B returns could not be revised in the first place, then GSTR 3B correction after filing also connotes to revision of returns, which provision is not available in GST law today.
3. Revision of Returns and Resetting the Details in GSTR 3B - Both are Different Things
Revision of return means that the return has been filed in respect of which the tax payer needs to file a rectified return with correct details. But in GST law there are no such windows opened yet for revision of returns with respect to GSTR 3B return.
Resetting the details of GSTR 3B return on the other hand, does not entail that the return is revised or a revised return is filed after such resetting of details in the return. It’s just an action that erases the details filed by you and gives you back the GSTR 3B return with clean slate for re filling.
4. Mistakes in GSTR 3B and How to Solve
|Type of mistake in return||How to rectify the mistakes in GSTR 3B|
|Under reporting of liability, and the return has been filed||
|Over reporting of liability, return filed||
|In correct reporting of liability, after filing||
|Under- reporting of ITC after filing GSTR 3B||
|Over – reporting of ITC (after filing the return)||
|Incorrect reporting of ITC||