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.

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.