How to correct previous period errors in GSTR3B

[taxgrid]

Question – I forgot to fill the ITC column for November GSTR 3B and hence could not avail credit of the same. I asked the GST helpline number they said you can take the credit in GSTR 3B for January. Can this be done or do I have to wait for GSTR 2 and GSTR 3? I had to pay double the tax for November otherwise.

Solution – Adjusting for the errors in subsequent month GSTR3B is possible, by furnishing the net values after adjustment of error. But you then need to remember that in which month you made the adjustments for what all errors and you will be required to furnish the corresponding adjustments in corresponding month’s GSTR-1 (belonging to GSTR1) and for adjustments which are to be made in GSTR2, you need to wait till the procedure regarding reconciliation of GSTR2 with form GSTR3B is notified. Although, previously at TaxGrid forums, we have suggested that if the amount is small and bearable, do wait for GSTR1 and GSTR2 to make corrections.

[jayaraman]

SIR

I FILED GSTR-3B RETURNNIL FORDEC 2019BY MISSING INVOICE WHEREAS I UPLOADED THAT INVOICE IN GSTR-1 FOR

OCT-DEC I PAID THAT INVOICE AMOUNT SEPERATELY BY CREATING CHALLAN HOW TO RECTIFY

THANKS JAYARAMAN

[Author]

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