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Is it Possible to Revise GSTR-3B ?

Updated on

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

Update as on 3rd February 2020

The due date to file GSTR-3B for January, February and March 2020 is revised as follows:

Annual Turnover in Previous Financial Year

GST Registration in below States and Union Territories

New Due Date

More than or equal to Rs 5 Crore


20th of every month

Less than Rs 5 Crore

Chhattisgarh, Madhya Pradesh, Gujarat, Daman and Diu, Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh

22nd of every month

States/UTs of Jammu and Kashmir, Laddakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha

24th of every month

  Let’s see how it is to be done:
  • Login to the GST portal and to go to the’ RETURN DASHBOARD’
revise gstr 3b
  • Select the year and the month for which you want to reset GSTR-3B
revise gstr 3b
  • Click on Prepare Online
revise gstr 3b
  • Since you have already submitted return, option to ‘Reset GSTR 3B’ will be activated
revise gstr 3b
  • Click on ‘Reset GSTR 3B’
revise gstr 3b  
  • Click on ‘Yes’ and ‘OK
revise gstr 3b 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.

revise gstr-3b

  • On clicking ‘INITIATE FILING’, a tax summary screen pops up. Check the figures and then proceed.
revise gstr 3b

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.