TaxTMI 
TaxTMI 
Wrong filing of GSTR 3B
X X X X Extracts X X X X
X X X X Extracts X X X X
....rong filing of GSTR 3B<br> Query (Issue) Started By: - SUBRATA RAY Dated:- 28-9-2022 Last Reply Date:- 7-10-2022 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>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....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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. Reply By Ganeshan Kalyani: The Reply: Sir, you mentioned that incorrect ITC was shown in GSTR 3B. ITC shown in 3B gets populated /credited to Electronic Credit Ledger. This credit gets offset against the liability shown in GSTR 3B. Since you have not ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....correct the incorrect ITC in ECL via 3B the incorrect ITC got utilised. 9/9C does not change ECL. Hence department is correct in issuing said form. Reply By Shilpi Jain: The Reply: Agree. ITC is the credit which is taken in GSTR-3B. Just check whether the ITC which was rectified in annual return, was taken in the GSTR-3B of the subsequent year by September. Your consultant might have done that.....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... So in case it is taken in the GSTR-3B in the subsequent years then there may have been only a disclosure error in Annual returns. Reply By Nikita Rai: The Reply: Many a time the person misses some sale or purchase to take into consideration. There is no concept of revision of return in GST. GSTR-1 and GSTR-3B cannot be revised once filed. Any error made in GSTR-3B is to be rectified in the GSTR....
X X X X Extracts X X X X
X X X X Extracts X X X X
....-3B of the month in which such error comes to your knowledge.<br> Discussion Forum - Knowledge Sharing ....