Common mistakes in GSTR-3B filing include mismatches between GSTR-1 and 3B, incorrect ITC claims (not matching GSTR-2B), failing to report Reverse Charge Mechanism (RCM) liabilities, and errors in tax categorization. Other errors involve missing credit/debit notes, late filing, incorrect HSN/SAC codes, and neglecting to file NIL returns.
It determines your total tax liability, input tax credit (ITC) utilisation, and cash outflow to the exchequer. But unlike most forms, GSTR-3B cannot be revised once filed — which means even a small error can have financial and compliance repercussions.
Here are some of the primary and most common errors made by enterprises, and this is how you can fix them as well.
You cannot revise a GSTR-3B form once it is filed. However, you can file corrections in a subsequent GSTR-3B by selecting the "Amendment" option and specifying the tax period you want to rectify. You can use the reset option for GSTR-3B after submitting but before filing the return.
Negative values in GSTR-3B are values that are less than zero. They can occur in the following cases: When the value of all credit notes exceeds the total value of outward supplies and debit notes in Table 4B. When a taxpayer has a negative ITC balance.
The maximum penalty for late filing of GSTR-3B is Rs. 10,000. This includes a late fee of Rs. 50 per day for registered taxpayers and Rs.
No, you cannot reset Form GSTR-3B.
GSTR-3B is a self-declared summary GST return filed every month (quarterly for the QRMP scheme). Taxpayers need to report the summary figures of sales, ITC claimed, and net tax payable in GSTR-3B. A separate GSTR-3B must be filed for every GSTIN.
The registered business/entity has to pay the correct GST and get a refund for the wrong GST paid. No penalty under GST Act for incorrect filing of GST returns but interest at the rate of 18% p.a. is chargeable on the tax amount shortfall. No penalty is applicable for delayed invoice payments.
To reverse the wrong ITC claimed in GSTR-3B, review your records to identify the incorrect claim, calculate the amount to be reversed, and report this reversal in Table 4B of the next GSTR-3B return. Submit the revised return and pay any additional tax liability resulting from the correction.
Wrong GST Head- (Refund of wrongly paid GST) If you pay the tax under the wrong GST heads- CGST, SGST, IGST you can claim a refund of the tax & repay them under the correct GST head, by filing the relevant GST Returns.
Yes, if you discover an error after filing, you should amend your GST/HST return so that your records with the Canada Revenue Agency (CRA) remain accurate.
How can I create, save, pay taxes and file Form GSTR-3B return?
The GST law requires that every claim for refund is to be filed within 2 years from the relevant date.
Businesses with an annual turnover above ₹5 crore must file their GSTR-3B monthly on 20th of the following month. Businesses with turnover up to ₹5 crore have an option for their GSTR-3B quarterly. In case a taxpayer opts for quarterly filing, tax liability is still required to be discharged through PMT-06.
Non/Late Payment
A 5% penalty will be levied on the amount of tax unpaid by the due date and an additional penalty of 2% per month on tax remaining unpaid after 60 days from the due date of the prescribed accounting period (capped at a maximum of 50% of the outstanding tax) may also be imposed.
The Annual aggregate turnover (AATO) in current and preceding FY (if applicable) is up to ₹ 5 Cr. The Form GSTR-3B return for most recent tax period has been filed.
Amendments in GSTR-1 can be made by filing subsequent returns up to the return of Sep of the next financial year or annual return, whichever is earlier. For GSTR-3B, as revision is not allowed, rectifications can only be made in revised returns and interest has to be paid on under reported liabilities.
GST Return Fees: Rs. 1,000 to Rs. 3,000 per month. Professional Filing Services: Rs.
If the supplier fails to make tax payment through GSTR-3B on or before 30th September of the following year. The recipient must reverse the ITC by 30th November following the end of the financial year.
Steps for Correcting Errors in GSTR-1:
From the July 2025 tax period onwards, GSTR-3B will become non-editable for Table-3 values auto-filled from GSTR-1, GSTR-1A, or the Invoice Furnishing Facility (IFF).