LESS TAX LIABILITY SHOWN IN GSTR3B

[RAHUL GAIKWAD]

I have filed GSTR-1 correctly but by mistakely I was filed GSTR-3B nil for march 2021. Now what can I do.? That sales will be added in JUN-2021 or Can file DRC-03. .?

[Shilpi Jain]

You can either pay in next GSTR-3B or pay through DRC-03.

However in case u wish to not increase the interest cost involved in this you can pay it through DRC-03 right away.

Suggest to also make an intimation to department to avoid any letter and enquiry regarding GSTR-1 and GSTR-3B

[KASTURI SETHI]

SH.RAHUL GAIKWAD JI,

Best route is to touch up your mistake via GSTR 3B for June, 21. Pay tax and interest on your own i.e. without any notice or letter from the department. I do not advise you to touch up your mistake through DRC-03. DRC-03 route can ignite unnecessary correspondence from the department. You are not too late.

 

[Shilpi Jain]

Paying through DRC-03 also saves you from the reconciliatoin issues for the next year. As you would have to keep track in your current year GSTR-1 v 3B the liability of PY pain in current year. This also gets disclosed in table 4 in your GSTR-9 along with other liability paid through 3B in last year.

Techincally you can pay by 3B or DRC-03, you can chose based on your convenience.

[KASTURI SETHI]

I agree with Madam Shilpi Jain. I consider GSTR-3B safer than DRC 03.

AI Summary

GST liability correction: pay missed tax via next GSTR 3B or DRC 03, weigh interest exposure and compliance risk.
Two remedial options for an omitted GST liability are described: pay the missed tax and interest in the subsequent GSTR-3B as a voluntary rectification to limit departmental follow-up, or deposit immediately via DRC-03 to reduce interest exposure and simplify future reconciliation; both routes are technically available and choice depends on balancing interest costs, risk of correspondence, and reconciliation impact.