GSTR 3 B FILED NIL BY MISTAKE WHAT TO DO

[venkata rao]

I have filed GSTR-1 with invoices and by mistake GSTR-3B FILED, What can I do.

KV RAO

AI Summary

Mistaken Nil GSTR-3B Filing: Rectification Steps via Rule 88C & FORM GST DRC-01B, Pay with Interest Under Section 50 A user mistakenly filed GSTR-3B as nil despite having invoices in GSTR-1 and sought advice on rectifying this. The response suggested referring to Rule 88C of the CGST Rules, 2017, and FORM GST DRC-01B. Options include paying the tax liability with interest under Section 50 of the CGST Act, 2017, using FORM GST DRC-03. If the department does not issue a notice before the next return, the liability can be disclosed and paid with interest in the subsequent return. Interest is calculated at 18% per annum on the outstanding tax from the due date until payment.