Wrong filing of GSTR 3B

[SUBRATA RAY]

RTP filed GSTR 3B with wrong inputs both in outward liability and ITC however correctly filed GSTR-1 for that month. Subsequently filed GSTR 9 and 9C with correct figures. Now DRC 01 has been issued for reversing excess ITC claimed in GSTR 3B though it was correctly reconciled in Annual return. Whether RTP is liable for reversal of ITC even if it was not availed or utilised.

AI Summary

Incorrect GSTR 3B Filing Leads to DRC 01 for Excess ITC Claim Despite Correct GSTR-1 and Annual Returns Filing A user inquired about the incorrect filing of GSTR 3B, where wrong inputs were reported for both outward liability and ITC, despite a correct GSTR-1 filing. Although the annual returns (GSTR 9 and 9C) were filed correctly, a DRC 01 was issued for reversing excess ITC claimed. Respondents agreed that the incorrect ITC in GSTR 3B affects the Electronic Credit Ledger and must be corrected in subsequent filings, as GSTR-1 and GSTR-3B cannot be revised. The department's action was deemed appropriate due to the utilization of incorrect ITC.