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