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Wrong filing of GSTR 3B, Goods and Services Tax - GST

Issue Id: - 118171
Dated: 28-9-2022
Wrong filing of GSTR 3B

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RTP filed GSTR 3B with wrong inputs both in outward liability and ITC however correctly filed GSTR-1 for that month. Subsequently filed GSTR 9 and 9C with correct figures. Now DRC 01 has been issued for reversing excess ITC claimed in GSTR 3B though it was correctly reconciled in Annual return. Whether RTP is liable for reversal of ITC even if it was not availed or utilised.

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Showing Replies 1 to 3 of 3 Records

1 Dated: 30-9-2022
By:- Ganeshan Kalyani

Sir, you mentioned that incorrect ITC was shown in GSTR 3B. ITC shown in 3B gets populated /credited to Electronic Credit Ledger. This credit gets offset against the liability shown in GSTR 3B. Since you have not correct the incorrect ITC in ECL via 3B the incorrect ITC got utilised. 9/9C does not change ECL. Hence department is correct in issuing said form.

2 Dated: 5-10-2022
By:- Shilpi Jain

Agree. ITC is the credit which is taken in GSTR-3B. Just check whether the ITC which was rectified in annual return, was taken in the GSTR-3B of the subsequent year by September.

Your consultant might have done that. So in case it is taken in the GSTR-3B in the subsequent years then there may have been only a disclosure error in Annual returns.

3 Dated: 7-10-2022
By:- Nikita Rai

Many a time the person misses some sale or purchase to take into consideration. There is no concept of revision of return in GST. GSTR-1 and GSTR-3B cannot be revised once filed. Any error made in GSTR-3B is to be rectified in the GSTR-3B of the month in which such error comes to your knowledge.


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