3B mistake

[Subodh Modak]

Sir,

I have submitted in 3B form with SGST tax amount ₹ 24000/- instead of 2400/-.The turnover is 40000/- And rate is 12%. The form is submitted . Before filing the correction is required to be done. System is asking for the payment and thereafter filing can be done. Do I have to pay this amount? what is the alternative. there is no credit available in ledger.

subodh modak

AI Summary

GSTR 3B provisional liability may be adjusted on final returns, but system blocks can force payment or late fees.
GSTR 3B is provisional at submission; the system computes exact liability upon filing GSTR 1, GSTR 2 (auto populated) and GSTR 3, permitting offsets. If portal blocks prevent filing or auto correction, taxpayers should approach the helpdesk or jurisdictional officer. Where filing remains blocked, due tax with interest should be deposited and ongoing late fees may accrue until returns are properly filed; deposit actual tax and interest rather than relying on a provisional GSTR 3B amount.