GSTR-3B is required to be filed every month by all taxpayers till 20th of the next month. Although this is a relatively easy form and there is less scope for mistakes. But a mistake in calculating the sales, purchases, input and output taxes is very common. Many a time the person misses some sale or purchase to take into consideration.
There is no concept of revision of return in GST. GSTR-1 and GSTR-3B cannot be revised once filed. Any error made in GSTR-3B is to be rectified in the GSTR-3B of the month in which such error comes to your knowledge.
But such error cannot be rectified after the due date of filing return of September of next financial year. Please note that the word mentioned is the due date of filing GSTR-3B of September and not the actual date of filing. You can also not rectify such error if the annual return for that financial year is already filed by you.
For the financial year 2017-18, you can rectify any error or take input tax credit till the due date of filing return for March 2019.
Let us discuss each and every possible mistake and their appropriate solutions.
Situation 1 – What to do if I had forgotten to include some of my sales and purchase?
As stated above, GSTR-3B cannot be revised. Simply there is no option for revision.
So, therefore, the only solution is to include such sales and purchase in GSTR-3B of the month in which it comes to your knowledge. But it can not be included after the time period lapse as mentioned above.
Situation 2 – What to do if I had entered excess output GST or excess input GST.
If you had entered excess input or output GST then you can adjust it in next month by showing a less amount of input or output GST. A problem may arise when you are unable to adjust in next months because the amount is not sufficient to adjust the excess amount. For example, you had claimed IGST of Rs. 50,000 in a month, you are unable to adjust in next month as the amount in next months is zero. In such a case you can enter the amount in “ITC Reversed – Any other reason”.
Situation 3 – What if the payment of IGST is made instead of CGST and SGST or vice-versa?
Cash balances of IGST, CGST and SGST cannot be adjusted between themselves. In other words, cash payment made for one type of GST can be used only for liability of that type.
This problem arises mainly in cases where a person is purchasing goods from outside state and selling within the state. In such cases sometimes person calculates its tax liability and divide it by two to calculate the amount payable for CGST and SGST. The person forgets that IGST is first set off from CGST and then from SGST. Therefore the amount of CGST payable may be less than the amount of SGST payable.
If a person has made such excess payment of any type of GST then its best to use that amount in next month. If you think that you are unable to use that amount in the near future, then you can take a refund.
Situation 4 – What to enter in table 3.2 if there is a sales return in a state and therefore sales is negative for that state?
For example, you have inter-state sales of Rs. 5,000. Out of this, sales to Delhi is Rs. 6,000 and a sales return of Rs. 1,000 from West Bengal. In table 3.1 you have to enter the amount of sales as 5,000. In table 3.2 you have to enter sales to Delhi as 6,000, but you can not enter negative sales to West Bengal. Also, there is a validation that IGST amount in table 3.2 can not be higher than IGST sales in table 3.1. Therefore, the only way is to enter sales of Rs. 6,000 in table 3.1 and 3.2 both and adjust the negative amount (sales return) in upcoming month in which there is a sales in West Bengal.