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  4. Is it Possible to Revise GSTR-3B ?

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

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)

Update as on 30th June 2020

The maximum late fee to be capped at Rs 500 per return, for the tax periods given below, filed after the deadlines given in notification 52/2020 (as listed in the below at sl.no. 2 dated 24th June 2020) but before 30th September 2020, whereas nil return to not be charged any late fee. 1. For turnover more than Rs 5 crore: May 2020 – July 2020 2. For turnover equal to or below Rs 5 crore: February 2020 – July 2020

24th June 2020

1. The CBIC has waived/reduced late fees for the late filing of GSTR-3B returns for the period July 2017 to January 2020, as follows- a) If GST liability is Nil, and the GSTR-3B return is filed between 1st July, 2020 and 30th September, 2020, then the amount of late fees stands waived. b) If the GST liability is not Nil, and the GSTR-3B return is filed between 1st July, 2020 and 30th September, 2020, then the amount of late fees stand waived in excess of Rs.250* under the CGST Act. *Rs.500 will be the total amount payable, Rs.250 under CGST and Rs.250 under SGST.
  1. The CBIC has notified the due dates applicable, with regard to interest and late fees for filing GSTR-3B. Here is a list of the notified dates from February to August 2020:
Annual Turnover in the Previous FY Period       Due date Last date without late fee or interest, as applicable
More than Rs.5 crore Feb 2020 20th Mar 2020 24th Jun 2020*
Mar 2020 20th Apr 2020
Apr 2020 20th May 2020
May 2020 27th Jun 2020^^ 27th Jun 2020@
Jun 2020 20th Jul 2020 20th Jul 2020@
Jul 2020 20th Aug 2020 20th Aug 2020@
Aug 2020 20th Sept 2020 20th Sept 2020
Up to Rs. 5 crore in category A# States/UTs Feb 2020 22nd Mar 2020 30th Jun 2020^
Mar 2020 22nd Apr 2020 3rd Jul 2020^
Apr 2020 22nd May 2020 6th Jul 2020^
May 2020 12th Jul 2020 12th Sept 2020^
Jun 2020 22nd Jul 2020 23rd Sept 2020^
Jul 2020 22nd Aug 2020 27th Sept 2020^
Aug 2020 1st Oct 2020** 1st Oct 2020
Up to Rs. 5 crore in category B## States/UTs Feb 2020 24th Mar 2020 30th Jun 2020^
Mar 2020 24th Apr 2020 5th July 2020^
Apr 2020 24th May 2020 9th July 2020^
May 2020 14th Jul 2020 15th Sept 2020^
Jun 2020 24th Jul 2020 25th Sept 2020^
Jul 2020 24th Aug 2020 29th Sept 2020^
Aug 2020 3rd Oct 2020** 3rd Oct 2020
#Category A: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep. ##Category B: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi. *No interest charged if GST dues are paid before 4th Apr, 5th May and 4th Jun for Feb, Mar & Apr respectively. But, interest applies from the 16th day at a reduced rate of 9% p.a. up to the date of actual payment, if paid before 24th Jun 2020. If not, then interest is charged in a staggered manner as given above plus interest at 18% p.a. will apply from the next day after 24th Jun 2020 up to the actual date of filing. In that case, a late fee will apply from the due date until the actual date of filing. @If filed afterwards but before 30th September 2020, the maximum late fee of Rs 500 per return shall be charged vide CGST notification number 57/2020 dated 30th June 2020. ^^The due date was extended via CGST notification no. 36/2020 dated 3rd Apr 2020. ^Thereafter, a reduced interest rate at 9% p.a. will apply if taxpayer files on or before 30th Sept 2020. If not, then interest applies in a staggered manner as given above plus interest at 18% p.a. will apply from the next day after 30th Sept 2020 up to the actual date of filing. In that case, a late fee will apply from the due date until the actual date of filing. **The due date was extended via CGST notification no. 54/2020 dated 24th Jun 2020. 

8th June 2020

A nil GSTR-3B can be filed via SMS using the registered mobile number and OTP verification. The CBIC has notified the date of applicability as 8th June 2020, from which nil returns can be filed through SMS.
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.