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CA Intermediate · Taxation · Returns

Ramesh Enterprises, a regular taxpayer, filed its GSTR-3B for a month and later found that it had under-reported outward tax liability. It wants to correct this. Which course is correct under the GST return provisions?

A return once filed cannot be revised under GST. The omission of outward tax liability must be rectified in the return for a later month, in which the error is noticed, along with interest on the short-paid tax. Revising GSTR-3B or filing GSTR-9C does not correct it.

  1. ARevise the filed GSTR-3B for that month by filing it again
  2. BReport the omission by amending in the GSTR-3B of a later month, as GSTR-3B cannot be revised once filedCorrect
  3. CCancel the filed return through the common portal and refile it
  4. DFile GSTR-9C to correct the liability

Explanation

A filed return cannot be revised. Errors or omissions found are rectified in the return for the month in which the error is noticed, with applicable interest on any short-paid tax. Revision of a filed GSTR-3B and cancellation of a return are not permitted, and GSTR-9C is a reconciliation statement, not a rectification route.

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