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Revised gstr3b

18 December 2017

Dear experts,

I have filed GSTR3b for the month of aug-17 but some mistake done at the time of filing return now my gst liability for the month of Aug is increase . Can I revised gstr3b now.

if any penalty applicable.

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8 Replies

Manas Das (1431 Points)
Replied 18 December 2017

No revision for filed returns only for submitted returns

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 18 December 2017

No way for revise the return...

Are you filed...?

Kumud Pratihast (Expert) (29 Points)
Replied 18 December 2017

how to change return filing criteria from monthly to quarterly. Since, my turnover is less than 1.5 crore.

Manas Das (1431 Points)
Replied 18 December 2017

once you opt you can't change

Yogesh Mahajan (25 Points)
Replied 19 December 2017

yes I have filed how I can rectify my mistake done in 3b. some liability of gst arise for the month of Aug 17 and I have filed gstr3b and offset my liability in gstr3b return for the month of aug-17.

please guide me.

thanks & regards.

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Sheetal Jain (.) (894 Points)
Replied 19 December 2017

You can't revise the GSTR 3B.

You have to make the excess payment arising with interest.

Rate of interest- The rate of interest has been fixed by the Government on the recommendations of the council which is mentioned as below:

Section	Circumstances	Rate
50(1)	Delay in payment of tax, in full or in part	18% per annum
50(3)	Undue or excess claim of input tax credit u/s 42(10)	24% per annum
50(3)	Undue or excess reduction in output tax liability u/s 43(10)	24% per annum