Rectification of GSTR-3B after Filing the GST Return

29 Dec, 2021 admin
Rectification of GSTR-3B after Filing the GST Return

Before we learn about the rectification of GSTR-3B after GST filing, we must know all about GSTR3B. GSTR-3B is nothing but a monthly overview of a self-declaration. It is essential to file GSTR-3B through the common GST platform to get the return from outward and inward supplies.

Who is bound to file the GSTR-3B?

The taxpayers who have enlisted themselves under a GST scheme; the input service distributors or the firms which get tax statements for their input duties; non-resident taxable people or those who often handle transactions involving goods or services they distribute ought to file GSTR-3B.

All taxpayers must file it monthly till the 20th of the following month. Even though this is a simple form with little room for error. However, mistakes are widespread while computing sales, purchases, input, and output taxes. Frequently, the person overlooks a deal or buy that should be considered.

In GST, there is no such thing as a return revision. GSTR-1 and GSTR-3B cannot be amended after they have been filed. Any errors in GSTR-3B must be corrected in the month in which the issue is discovered.

Difference Between GSTR-3B and GSTR-2B Reconciliation 

To understand the GST reconciliation more vividly, we must also understand the difference between this and the GSTR-2B reconciliation. The GSTR-3B reconciliation (as mentioned above) is a monthly overview of the taxpayers’ returns. But the GSTR-2B reconciliation is generated from the supplier's data and the purchase data listed by the receiver of the services.

Rectification of GST 3B After GST Return Filing

But as we know, due to the present GST filing law, it is nearly impossible to modify the GST 3B return. So, the council has adopted a new set of rules and paradigms for the same. Now the allowed taxpayers (who possess all the necessary documents) can reset their returns only in conditions in which they have submitted but did not file the returns.

Additionally, the taxpayer can alter any of the information in the form only until the submission of GSTR-3B. Then once they reset the return, it will eliminate all the entries from the Electronic Liability Register. It will also change the ITC (GST input tax credit) of the returns.

Now, if one asks that, whether it is possible to rectify GSTR-3B? Then, the answer to it is yes. It is possible to correct this through the revision and resetting option. GST allows this process.

Some critical information should be kept in mind while filing. Taxpayers must have complete and accurate information enlisted, or else, in the long run, one might face some other complicated issues.

The GSTR-3B rectification will not be possible if the e-cash wallet has cash. One has to go through the terms and conditions of the matter very carefully before proceeding. This aspect will imply that the individual accepts all the terms and conditions mentioned.

One-time Correction Clause

The GSTR-3B does not require details at the invoice level. As a result, there's a chance that errors in calculating output tax liability and input tax credit (ITC) will result in the wrong tax paid. Any mistakes in tax liability computation would add to the taxpayer's additional compliance burden.

Once you clicked the 'SUBMIT' button on the GSTR-3B, there was no way to make adjustments or edits. You had to use the DSC or EVC to file right away. As a result, taxpayers were inconvenienced if they made any errors in the values or tax numbers when submitting GSTR details or neglected to provide some information in return.

The government has now given taxpayers a break by introducing the 'RESET GSTR-3B' function, allowing them to make a one-time change in the tax figures recorded to the Electronic Liability Ledger before making a tax payment GSTR-3B. These options will enable the taxpayer to be alerted to any discrepancies in the record and fix them.

Once the return is submitted, the taxpayer cannot adjust the value of Outward supplies. The value of outbound supplies is locked, and any necessary modifications or changes are done while completing the GSTR-1.

Difference Between Resetting and Revising GST Returns

Here, the term "revising" means to upgrade correct information entered during filing. But presently, there are no such rules and regulations that allow correction of the data for GSTR-3B returns.

But the term "resetting" means to delete all the entered information and the returns of GSTR-3B. It gives back the blank space to let the person fill in the details again.

Important details to remember if you make any mistakes in GSTR-3B

First of all, we must know about the mistakes in GSTR-3B that people often make. The first mistake is that the taxpayer files the report but does not completely report the liability. One must never forget that the liability may comprise the coming months' returns after paying the interests to correct this mistake. By chance, if there is any delay from your end in filing GSTR-3B, say by a month or two, you can complete the same in the next months.

The second mistake that people make is that adjustment is not possible in the same month, then the following months can be considered for adjustments. One should keep these important details in mind to prevent any further mistakes.


It is clarified that the FORM GSTR-3B return does not include provisions for reporting differential figures. It should be noted that there can be no negative entries in the FORM GSTR-3B when adjusting the output tax liability or input tax credit. If any, the amount remaining for adjustment may be modified in succeeding month(s)' returns in FORM GSTR-3B, or a refund may be sought if such adjustment is not possible.

WeP Solutions is a certified GST provider. You can file your GST returns using the WeP platform. Request a demo today!

Whatsapp chat