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CMA Final · Indirect Tax Laws and Practice · Walkthrough of GSTN Portal

Sundaram Traders, a regular taxpayer, has filed Form GSTR-3B for a month and the system shows 'Filed' status. Which statement about the portal's handling of that return is correct?

A filed GSTR-3B cannot be revised on the GST portal. Mistakes are corrected through adjustments in subsequent returns within the permitted time. There is no Revise button, no automatic revision from GSTR-1 amendments, and no officer-enabled reopening for editing.

  1. AOnce GSTR-3B is filed, it cannot be revised on the portal; any errors are corrected in subsequent returns as permittedCorrect
  2. BThe return can be revised any number of times within 3 months through the Revise button
  3. CThe return is automatically revised when GSTR-1 is amended
  4. DThe jurisdictional officer can reopen it on the portal on request for editing

Explanation

GSTR-3B is a summary return that, once filed, cannot be revised. Errors are rectified through adjustments in later returns (e.g., amendments in GSTR-1 flowing and corrections in subsequent GSTR-3B) within the time allowed. The other options describe facilities that do not exist.

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