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Is it Possible to Revise GSTR-3B ?

Updated on:  

08 min read

It is not possible to revise GSTR-3B  once filed.

But Government has now allowed to ‘Reset GSTR 3B’ through which the status of ‘Submitted’ will be changed to ‘Yet to be Filed’, and all the details filled in the return will be available for editing. 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. This option can be availed only once.

This option to correct /alter data can be used only before filing the GSTR-3B. Hence, note that GSTR-3B once filed, cannot be revised

Latest Update

28th May 2021
The GST Council recommended in its 43rd meeting the following:
1) The much-awaited GST amnesty scheme was given a go-ahead. As per the announcement, those taxpayers who haven’t filed GSTR-3B for any earlier tax periods between July 2017 to April 2021 can file now between 1st June 2021 up to 31st August 2021 with a reduced maximum late fee as follows:
(a) Maximum late fee has been capped at a maximum of Rs 500 per return (i.e Rs. 250/- each for CGST & SGST) in case of nil GSTR-3B filing
(b) Maximum late fee is Rs 1000 per return ( i.e Rs. 500/- each for CGST & SGST) for other taxpayers
2) Late fee has been rationalised for future tax periods in case of GSTR-3B, as follows:
(a) In case of nil GSTR-3B filing, the maximum late fee charged shall be capped at Rs.500 per return (i.e Rs. 250/- each for CGST & SGST).
(b) In GSTR-1 and GSTR-3B other than nil filing, maximum late fee is fixed based on annual turnover slab, as follows:
(i) If the annual turnover in the previous financial year is upto Rs.1.5 crore then the late fee of maximum Rs 2,000 per return can only be charged (i.e Rs.1000 each for CGST and SGST).
(ii) If the turnover ranges between Rs.1.5 crore and Rs.5 crore then the maximum late fee of Rs.5,000 per return can only be charged (i.e Rs. 2500 each for CGST and SGST).
(iii) If the turnover is more than Rs.5 crore then late fee of maximum Rs.10,000 (i.e Rs. 5000 per CGST and SGST) can be charged.
3) Rule 36(4) of the CGST Rules will apply cumulatively from April to June 2021 while filing GSTR-3B for the tax period of June 2021. It means that one can provisionally claim ITC even if it does not appear in GSTR-2B in their GSTR-3B for April 2021 and May 2021.
4) Companies that are GST taxpayers have been given permission to authenticate returns using EVC instead of digital signature up to 31st August 2021.
5) The interest and late fee relief has been extended for a further period. Get the complete list in our article 43rd GST Council meeting Outcome.

1st May 2021
(1) The CGST Rule 36(4) restricting provisional ITC claims to 5% of GSTR-2B in GSTR-3B is relaxed for April 2021. The taxpayer can apply this rule cumulatively for both April and May while GSTR-3B for May 2021.

(2) The interest and late fee charged for late filing of GSTR-3B have been relaxed as follows:
(a) Turnover is more than Rs.5 crore in the preceding financial year and GSTR-3B is filed on a monthly basis, interest and late fee are relaxed/waived off for April and May 2021 (Due date: 20th May or 20th June) as follows:
Interest reduced to 9% for filing on or before 5th May (4th June), but charged at 18% thereafter. No late fee up to 5th May (4th June)

(b) Turnover is up to Rs.5 crore in the preceding financial year and GSTR-3B is filed on a monthly basis, interest and late fee are relaxed/waived off for April and May 2021 (Due date: 20th May or 20th June) as follows:
No interest for filing on or before 5th May (4th June), interest reduced to 9% for filing between 6th May (5th June) and 20th May (19th June), but charged at 18% thereafter. No late fee up to 20th May (19th June)

(c) Turnover is up to Rs.5 crore in the preceding financial year and GSTR-3B is filed on a quarterly basis, interest and late fee are relaxed/waived off for Jan-Mar 2021 (Due date: 22nd/24th April) as follows:
No interest for filing on or before 7th May (9th May), interest reduced to 9% between 8th May (10th May) and 21st May (23rd May), but charged at 18% thereafter. No late fee up to 21st May (23rd May)

31st December 2020
The due date of GSTR-3B has been revised after the introduction of the QRMP scheme for the period- January 2021 to March 2021, is as follows:

Aggregate turnover exceeding Rs.5 crore in the previous financial year:
(a) January 2021 – 20th February 2021
(b) February 2021 – 20th March 2021
(c) March 2021 – 20th April 2021

Aggregate turnover up to Rs.5 crore in the previous financial year:

(1) Not opting for the QRMP scheme:-
(a) January 2021 – 20th February 2021
(b) February 2021 – 20th March 2021
(c) March 2021 – 20th April 2021

(2) Opting for the QRMP scheme:-
(a) Jan-Mar 2021 –
(i) For category X** states/UT: 22nd April 2021*
(ii) For category Y** states/UT: 24th April 2021*

*Pay tax on a monthly basis by the 25th of the consequent month for the first two months of the quarter.

Let’s see how it is to be done:

Steps to Revise GSTR-3B

Step 1: Login to the GST portal and to go to the’ RETURN DASHBOARD’

Step 2: Select the year and the month for which you want to reset GSTR-3B

Step 3: Click on Prepare Online

Step 4: Since you have already submitted return, option to ‘Reset GSTR 3B’ will be activated

Step 5: Click on ‘Reset GSTR 3B’

Step 6: Click on ‘Yes’ and ‘OK

Now that you have reset the return and status changed to ‘Yet to be filed’ make changes to return and submit again. Note: Details provided in the return will not be changed only status changes.

Remember you can reset the return only once.

Other options / checks

  • You may click on ‘PREVIEW’ to view the entire form before proceeding to submission of return.

On reviewing, If you find errors or need to make changes, you can go to the tiles and edit figures.

  • On clicking ‘INITIATE FILING’, a tax summary screen pops up. Check the figures and then proceed.

Earlier scenario

Invoice level details need not be provided in the GSTR-3B. Thus, this leaves scope for errors while computing output tax liability and Input tax credit (ITC) leading to the incorrect tax paid. Any incorrect computation of tax liability would add on to the additional compliance burden of the taxpayer.

There was no option for making changes or corrections in the GSTR-3B once you clicked on ‘SUBMIT’ button. You had to directly proceed to file using the DSC or EVC. The taxpayers were therefore inconvenienced if they committed any errors while submitting GSTR details in the values or tax figures or omitted to furnish some information in the return.

The Government has now provided a breather to taxpayers by allowing them to make a one-time correction in the Tax figures posted to Electronic Liability Ledger before making payment of tax in GSTR-3B by the introduction of the ‘RESET GSTR-3B’ feature. Therefore, these options give the taxpayer chances to be cautioned of any errors apparent on record and make corrections.

Note:

The taxpayer once submits the return cannot change the value of Outward supplies. The value of outward supplies gets locked and any corrections or changes intended to be made has to be done while filing the GSTR-1.

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