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Revise of GSTR 3B

30 May 2018

I had already filed gstr 3b of Jan to March 2018 as NIL return but required to revise the same whether option is there to enter turnover related to that period and can I claim input for that period ?

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13 Replies

Aaquib Patel (22 Points)
Replied 30 May 2018

cannot be revised for now

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Subhkaran Surana (343 Points)
Replied 30 May 2018

No revision is possible

But as per section 39 of CGST Act, 2017 read with rule 61 of CGST Rules, 2017

any discrepancy between the output tax liability and input tax credit can be rectified in GSTR 3 of the respective tax period.

Vinod Babu (24191 Points)
Replied 30 May 2018

In gst there is no option for revising.

Subhkaran Surana (343 Points)
Replied 30 May 2018

yes, in GST there is no provision for revision but as per section 39(9),

the short/excess in the preceeding tax period can be rectified in the suceeding tax period

Aaquib Patel (22 Points)
Replied 30 May 2018

yes. within the same period. preferably same quarter.. or same year

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hareesha G (88 Points)
Replied 30 May 2018

but my turnover for the FY 2017 18 is 19 Lakhs now what can do ?

Aaquib Patel (22 Points)
Replied 30 May 2018

file infringe tax return showing 19 lacs turnover. in the return a column is added to show turnover as per gst and reasons for difference if any.

Vinod Babu (24191 Points)
Replied 30 May 2018

As per section 37 ( read with rule 61) of the CGST ACT 2017, when you would be filling GSTR 3 for the respective tax period , then you can claim the ITC which you have not claimed earlier in GSTR 3B subject to the fulfillment of the conditions stipulated under section 16.