How to resolve errors made in GSTR 3B?

[CA.VINOD CHAURASIA]

Introduction: This article discusses in detail about solutions to resolve errors made in GSTR-3B.

A lot of doubts are being raised about errors or mistakes made by the taxpayers in filling of GSTR-3B return.

As GSTR 3B cannot be revised, it makes the taxpayers worried about the possible consequences due to errors committed.

Most of the mistakes or errors done in GSTR 3B can be corrected and reconciled by filing  GSTR 1, 2 and 3 .

Let us discuss each and every possible mistake and their appropriate solutions.

Situation - 1. 

How to revise the GSTR – 3B return for error/mistakes done while furnishing in GSTR – 3B ?

Ans.  In case any person wants to amend or revise the GSTR 3B return, it may be done by filing the GSTR 1 and 2 for the same month.

In other words, suppose sales has been less reported or excess reported while filing GSTR 3B, the same can be corrected by filing the GSTR 1 (return for outward supplies).

Similarly, if any error is made in providing the purchase details or in claiming the eligible input tax credit (ITC) in GSTR 3B, the same can be corrected while filing the GSTR 2 (return for inward details).

Further, the GSTR 3 is auto populated once the GSTR 1 and 2 has been filed by the due date and if there is no difference between the details filed in GSTR 3B and the GSTR 3, the same can be filed without any additional tax liability like penal interest and penalty.

Situation - 2.

If inward details has been filled wrongly under reverse charge column and return is submitted, then how to avoid additional tax liability arising due to this mistake ?

Ans. There is no need to pay the additional tax amount rather correct the details in GSTR 1 and 2.

Once the details are corrected in GSTR 1 and 2, the additional tax liability shall be automatically waived and be updated.

Situation - 3.

What If the payment of IGST is made instead of CGST and SGST?

Ans. In such case the cash balance of IGST cannot be adjusted against the CGST and SGST.

 The only solution for this problem is only to claim the refund of IGST later but now CGST and SGST liability is to be paid in cash.

Situation - 4.

What if, where tax is under paid in GSTR 3B and additional tax liability is arising after changing the details of GSTR 3B via GSTR 1 and 2, the total tax liability becomes higher than what has been paid earlier?

Ans. In such case the GST portal will be showing the additional tax liability which is required to be paid. Further, the additional tax can be paid through electronic cash ledger along with the late interest.

Also, if in case the total ITC claimed in GSTR 3B is wrong and the actual ITC is less than what has been claimed in the return, then the ITC which is wrongly availed shall be added to the output liability and the same can be paid by availing ITC or cash ledger.

Situation - 5.

What to do, if a taxpayer forgets to claim the ITC in GSTR 3B or claimed less ITC in GSTR 3B.

Ans. In such a case, a person shall update all the details in GSTR 2 and the additional ITC shall be credited to electronic credit ledger after submission of GSTR 2 and GSTR 3.

Situation - 6.

What to do, if output tax becomes less than what has already been paid ?

Ans.  If the total GST liability of the registered person is less than the output tax liability mentioned in GSTR 3B, then the additional tax paid shall be adjusted with the liability of the next month.

Situation - 7.

What If a person has submitted the GSTR 3B but the payment has not been done due to any reason?

Ans.  Such person should update and file correct details in GSTR 1, 2 and 3 and the submit the form and pay the taxes. Further, if any late interest is levied, then the same also should be paid along with the tax.

Situation - 8.

What if a person has not filed the GSTR 3B for any reason?

Ans. Such person can file the GSTR 1, 2 and 3 and submit the form before their respective due dates.

Further, once you have successfully filed the GSTR 1, 2 and 3 and taxes are also paid, then there is no need to file the GSTR 3B.

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The author is a practising CA based in Delhi and is registered Insolvency Professional. He can be reached at cavinodchaurasia@gmail.com , Mob. +91 9953587496.