Solutions for all errors/mistakes made in GSTR 3B – Procedure to correct all mistakes made in GSTR 3B via GSTR 1, 2 & 3

 

1.0 Introduction

We have been receiving a lot of queries on mistakes made by the taxpayers in India and since GSTR 3B cannot be revised, it makes the taxpayers worried about the possible consequences due to errors committed. Hence, to provide solutions for all the mistakes in GSTR 3B, we have written this article so that you can correct and reconcile every error made in GSTR 3B via filing GSTR 1, 2 and 3.

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

 

2.0 Correction of error/mistakes made while furnishing in GSTR – 3B – How to revise the GSTR – 3B return

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 you have made any error while writing 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 shall be 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.

 

3.0 I have mistakenly write inward details in inward details under reverse charge, now additional tax liability is arising, what to do?

If you have mistakenly filled the inward details in inward details under reverse charge and you have submitted the return, the additional tax liability arising due to this mistake may be avoided. In other words, you don’t 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 be updated.

 

4.0 I have mistakenly paid IGST instead of CGST and SGST

If you have made the payment of IGST instead of CGST and SGST, then we have a bad news for you and the bad news is that the cash balance of IGST cannot be adjusted against the CGST and SGST. The only solution for this problem is that you can claim the refund of IGST later on.

 

5.0 Where tax is under paid in GSTR 3B and additional tax liability is arising

Suppose after changing the details of GSTR 3B via GSTR 1 and 2, the total tax liability becomes higher than what has been paid earlier, then the GST portal shall show 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.

 

6.0 Where taxpayers forgets to claim the ITC in GSTR 3B or claimed less ITC in GSTR 3B

Suppose a taxpayer forgets to claim the ITC in GSTR 3B or claimed less ITC in GSTR 3B, in that case that 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.

 

7.0 Where output tax becomes less than what has already been paid

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.

 

8.0 GSTR 3B return submitted but no tax is paid or offsetting of tax is not done

Suppose a person has submitted the GSTR 3B but the payment has not been done due to any reason, then 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.

 

9.0 GSTR 3B return not submitted yet and no taxes has been paid

Suppose the person has not filed the GSTR 3B for any reason, then the same 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 you don’t need to file the GSTR 3B.

 

10.0 Conclusion

We have tried to cover and answer each and every query, people are facing under GST while filing the GSTR 1, 2 and 3 or 3B. In case, you have any doubt or problem, kindly email us at info@hubco.in.