errors in gstr3b

The government notified the FORM GSTR-3B in order to collect taxes in the absence of FORM GSTR3. It was communicated by the government that the summarized data of inward and outward supply shall be furnished in FORM GSTR3B. When the taxpayers inquired regarding the rectification of errors committed in filing GSTR3B, it was communicated that the necessary rectifications can be made in GSTR1 and GSTR2. Later on when the complete data is furnished in Form GSTR1 and Form GSTR2, after which the Form GSTR3 is generated, the reconciliation process shall take place and any tax which is less paid or excess paid in GSTR3B shall get adjusted in GSTR3. But as now, the government has put GSTR2 and GSTR3 on hold, the taxpayers are now raising the query, that they have corrected the errors which they committed in GSTR3B in GSTR1, but when will adjustment process take place.

In regard to this, as per the current position, taxpayers need to wait for the notification in relation to this issue, as currently the mechanism to file GSTR2 and GSTR3 is being worked out.