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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

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Latest Update

5th July 2022
Table 3.1.1 was inserted to allow taxpayers, both e-commerce operators and e-commerce sellers to report such sales and tax payable on the same for the tax period. It is notified in the CGST notification 14/2022 dated 5th July 2022 along with a few more changes in Table 3.2 and Table 4.

17th May 2022
The due date to file GSTR-3B for April 2022 was extended up to 24th May 2022.

1st February 2022
Budget 2022 updates-
1. The last date to make amendments, corrections in GSTR-3B, and claim any missed Input Tax Credit or ITC of one financial year is no longer due date to file September return of the following year, but it is 30th November of the following year or filing of annual return, whichever is earlier.
2. GST registration can be cancelled if GSTR-3B is not filed for continuous tax periods under Section 29.

29th December 2021
CGST Rule 36(4) is amended to remove 5% additional ITC over and above ITC appearing in GSTR-2B. From 1st January 2022, businesses can avail ITC only if it is reported by supplier in GSTR-1/ IFF and it appears in their GSTR-2B. Section 16(2)(aa) was notified on 21st December 2021.

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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