GST 3B- RECTIFICATION -

[ROHIT GOEL]

WE HAVE SUBMITTED GSTR 3B WITH WRONG FIGURES RESULTING IN TAX LIABILITY. IN THE ABSENCE OF TAX PAYMENT RETURN 3B IS NOT ALLOWING TO BE "FILED". AS WE UNDERSTAND THAT ONCE WE WILL SUBMIT GSTR 1-2 & 3 BY 15-9-2017 IT WILL BE RECTIFIED.

BUT WHETHER GSTR 3B WILL BE TREATED AS FILED OR NOT FILED? CAN WE FILE IT WITHOUT PAYMENT?

ONCE WE WILL FILL FORM GSTR3, DO WE STILL HAVE TO FILL 3B?

WHEN WE WILL HAVE TO PAY PENALTY FOR LATE FEES IN CASE 3B IS NOT TREATED AS FILED.

[KASTURI SETHI]

When the dues are cleared, you will receive the status as filed. This return cannot be revised. This return will be set right at the time of final return for July, 17. If you pay the dues, auto correct will be done.

[ROHIT GOEL]

THANKS MR KASTURI SETHI FOR SUCH A PROMPT REPLY

PLEASE ADVISE IF THE AMOUNT IS LARGE AND WE ARE NOT IN A POSITION TO DEPOSIT THE TAX THEN HOW TO PROCEED WITH THIS SUBMITTED FORM 3B NOT FILED

CA ROHIT GOEL

[KASTURI SETHI]

Correct due amount of GST should be deposited. Upload your outward tax invoices and your supplier should upload it's invoices. I mean your purchase invoices. The system will work out your due taxability. You will not suffer loss. You cannot do anything with GSTR 3 B at this stage. Deposit of due GST and filing of remaining return for July, 17 correctly, will everything right.

[ROHIT GOEL]

THE CORRECT 3B SHOULD BE NIL. BUT WRONG DATA UNDER REVERSE CHARGE WAS FILED WHICH DO NOT RELATE TO THIS GSTN. NO TAX IS DUE AND IN FACT NO FIGURE IS TO BE REPORT UNDER 3B.

OUR PROBLEM IS HOW TO UPLOAD 3B WITHOUT PAYMENT OF TAX WHEN THE SAME IS NOT DUE. AND ALSO TO AVOID DEFAULT OF FORM 3B

[KASTURI SETHI]

Only helpdesk can solve your problem. They are very cooperative persons. They solved my problem. Try.

[DR.MARIAPPAN GOVINDARAJAN]

Yes, I endorse the views of Shri Sethi.

[Ganeshan Kalyani]

First payment of tax is to be made and then filing of Form GSTR . If any mistake in found in return submitted for July 201 and September 2017 can be rectified in the detaild return in Form GST 1, 2 & 3 tp be filed in the month of September 2017.

Form 3B in summarised return. It is not final. Hence in my considered view you can adjust thedifference in thereturn in the month of September 2017.

AI Summary

GSTR-3B filing compliance: incorrect entries block filing until payment or reconciliation and correction via subsequent GST returns.
GSTR-3B showing incorrect tax liability prevents the return being recorded as filed until the indicated tax is paid or reconciled; the summarised 3B cannot be revised directly and is to be corrected through subsequent detailed returns (GSTR-1, GSTR-2 and GSTR-3) so the system can auto-adjust, or by seeking helpdesk intervention where reported reverse-charge entries do not apply to the GSTIN.