Some Taxpayers are not able to reset and file GSTR-3B because they face the error report showing "YOU HAVE ALREADY OFFSETTED GSTR-3B", however, cess liability is yet to be set off.

To deal with the error taxpayers need to ensure that there is sufficient balance in CESS head in cash ledger. If the sufficient balance is present then proceed to offset tax liability before the filing of a return. 

It is important to note here that once GSTR3B is filed, it cannot be modified/revised after that.