TaxTMI 
TaxTMI 
Dear Sir
Please let us know whether we can do correction (add or reduce ITC) in preceding months GSRT3B in the proceeding month's GSTR3B ?
regards
kvunni.
kannur.
CORRECTION IN GSTR3B
18 Nov 2017 
12 Replies 
3255 Views Asked by
GSTR-3B correction allowed for submitted but not filed returns; filed returns cannot be amended, adjustments permitted next month.
The portal's Reset function allows amendment of GSTR-3B when the return is submitted but not filed; filed returns cannot be changed. Absent post-filing edits, taxpayers may adjust excess or short input tax credit in the succeeding month's GSTR-3B, ensuring ITC balances do not become negative. The reset/amend feature depends on portal implementation and filing status, so returns must be reviewed thoroughly before filing. (AI Summary)
The portal's Reset function allows amendment of GSTR-3B when the return is submitted but not filed; filed returns cannot be changed. Absent post-filing edits, taxpayers may adjust excess or short input tax credit in the succeeding month's GSTR-3B, ensuring ITC balances do not become negative. The reset/amend feature depends on portal implementation and filing status, so returns must be reviewed thoroughly before filing. (AI Summary)