{"id":1504,"date":"2021-12-01T13:03:58","date_gmt":"2021-12-01T13:03:58","guid":{"rendered":"https:\/\/www.gstrobo.com\/blog\/?p=1504"},"modified":"2023-05-15T07:28:52","modified_gmt":"2023-05-15T07:28:52","slug":"rectification-of-gstr-3b-after-filing-the-gst-return","status":"publish","type":"post","link":"https:\/\/www.gstrobo.com\/blog\/rectification-of-gstr-3b-after-filing-the-gst-return\/","title":{"rendered":"Rectification of GSTR-3B after Filing the GST Return"},"content":{"rendered":"\n

We already\u00a0know\u00a0that the GSTR 3B return<\/a> cannot be amended because the current GST law<\/a> does not allow for it.<\/p>\n\n\n\n

\"rectification-of-gstr-3b-after-filing-the-gst-return\"<\/figure><\/div>\n\n\n\n

However, the council devised new features and a new design for GSTR 3B that permitted taxpayers to reset their returns only in circumstances where they had been submitted but not filed, as determined by EVC or DSC. That is until the GSTR 3B is submitted, a taxpayer can change any of the information on the form.<\/p>\n\n\n\n

All entries in the Electronic Liability Register will be removed once the return is reset, and the ITC of this return connected with the Electronic Credit Ledger will be reversed.<\/p>\n\n\n\n

Now, taxpayers may complete their taxes with accurate information.<\/p>\n\n\n\n

Analysis of case 1: As you can see, GSTR 3B revisions can be made even after the return has been filed and the tax has been paid by updating the cash wallet. Yes, GST allows for GSTR 3B rectification using the revision and resetting option.<\/p>\n\n\n\n

Note: After the liability is offset with credits and cash placed into the e-cash wallet, GSTR 3B rectification is not feasible. Because the taxpayer is cautioned at this point that if he agrees to offset the liability, it implies he\/she accepts the details filed by him to be correct, and the returns cannot be reset after that.<\/p>\n\n\n

\n\t\t\t
\n\t\t\t\t
Table of Contents<\/div>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t<\/div>
\n\t\t\t
\n\t\t\t\t