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How to Resolve Error in GSTR-3B

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.

 

About Prateek Agarwal

Prateek Agarwal is a Practicing Chartered Accountant from Jaipur and been in practice for more than 7 years. He writes mainly about GST and Finance.

20 comments

  1. Sir, in GSTr 3b of Aug 2019 i have entered wrong inward supplies under reverse charge mechanism, it became short actually. However the tax on the same was shown correct and every return for aug is already filed. Sept month gstr3b is pending. Can i adjust the shortage of inward supplies in sept return?

  2. PIYUSH VAGHELA

    SIR, BY MISTAKE IN FEB. 19 I HAVE SHOWN EXPORT IN GSTR 3 B,3.1 (A) INSTED OF 3.1 (B), NOW MY REFUND OF IGST IS PENDING, HOW TO RESOLVE THIS MISTAKE NOW.

    THANKS

    • Rohit Pithisaria

      I suggest you to report the export sales in the latest GSTR3B which you will file and reduce the general sales to offset the impact of wrong filing.

  3. sir, we have wrong file GSTR-3b (Output Liability not show). How to rectify and is Interest and Late payment made on this.
    Our Input is more than output tax. please gudie

    • Rohit Pithisaria

      Please make the adjustment in the next GSTR3B which you will be going to file. Interest is payable @ 18% on the gross gst collected on sales (without adjusting ITC or cash or credit ledger balance).

  4. DEAR SIR,
    I HAVE FILES MY GSTR3B EVERYMONTH, BUT MY SUPPLIERS, WHILE CREATING AN EWAY BILL WILL GET A NOTICE THAT I HAVE NOT FILED GST RETURNS FOR THREE MONTHS AND HENCE MY GST NO WOULD BE BLOCKED. THEY ARE GETTING SUCH MESSGES FOR THE LONGTI,E NOW. KINDLY SUGGEST SIR.

    • Rohit Pithisaria

      Can you please share your GST number via email on support@taxadda.com along with the screenshot of the error which your supplier get at the time of creating e-way bill so we can cross check.

  5. In the month of oct18 we have shown excess sales and in the month of nov18 we have shown GST sales as IGST and in one month sales have shown shortly, how it can be adjusted in GST return and what are the consequences? plz explain.. many thanks in advance.

    • Rohit Pithisaria

      You can reverse the excess sales reported in the next month, similarly, you can report short sales in the next month as you cannot revise the return once it is filed. All the adjustment can be done in the next month return.

  6. Sir, By mistake I was filed Feb 19 GSTR 3B Rs.1264159/- shows as IGST ITC instead of CGST 632079 and SGST 632079. So IGST adjusted to my Liability Rs.1031760. It Shows IGST Balance 445050 (including previous months carry forward) . In the month of march i am trying to adjust this. I was take Rs.632079 ( Previous months CGST + 682857 Current month CGST)=1314935 as ITC in March. The same amount 1314935 SGST ITC also in MARCH. Marcg IGST 13266 is show in All other ITC and Rs.1264159 shows in ITC Reversed – Any other reason”
    But it shows ( -1250893). My doubt is How THE Negative IGST will adjust @ Payment window. If adjusts as per ITC adjustment First ITC IGST445050 + CGST 805843) Then I have big balance of SGST 1314935. It will very difficult to me BECAUSE I can not adjust SGST to CGST. Our sales only with in the states. I cannot adjust the SGST to IGST. Please suggest me any alternative plan to save my CGSTinsead of SGST.

    • Prateek Agarwal

      When you do the adjustment, the amount of available IGST input will automatically gets reduced. And regarding the adjustment of CGST and SGST, this is the rule and we cannot do anything. Many persons are facing this problem.

  7. sir ,

    By mistake we entered sale or input tax up to 15-03-19 instead of complete month in march 2019 GSTR-3B, now what should i do, for the difference of sale or input

    • Prateek Agarwal

      You need to simply add such amounts in the GSTR-3B of April 2019. No other adjustment is required to be made.

  8. Sir the actual sales for the month of march was approx Rs/-400000 and by mistake it went as Rs/- 4000000 but the tax on the same was correct what should be done to rectify the same as GSTR3B does’nt take negative figures.

    • Prateek Agarwal

      There is no option in GSTR-3B for reversal. Now, you should file GSTR-1 with caution and enter correct values. You should also enter Rs. one in outward supplies in GSTR-3B for the next months until the amount of 40 lakh is adjusted.

  9. Sir,

    We have paid Tax twice for 1 Invoice in Feb as well as in March 19 in GSTR 3b, now we have discovered it but GSTR 3b is already filed for March 19, We have already prepared GSTR 1 for Jan- Mar 19 but not yet submitted, and its showing a difference in Output Taxable Amount of the same Invoice, can we go ahead and submit it or what should be done.

    Please advice.

    • Prateek Agarwal

      You can just reverse the impact of such invoice in the next GSTR-3B you are going to file. You should not consider such invoice twice in GSTR-1.

  10. Sir,

    We made a mistake in gstr 3b november 2018 , export sales and exempted sales not entered in november month can we rectify this.Please explain.

    • Prateek Agarwal

      Yes, you can rectify the mistake by just entering the missed details in next GSTR-3B you are going to file.

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