Mistakes in GST Return Filings? Learn how you can fix them without being fined!

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Are you worried about the mistakes filed in your GSTR-1 and GSTR-3B Filings? Let’s figure out ways in which you can correct the situation without paying any penalty. Finance Minister Mr. Arun Jaitley provided an additional opportunity for businesses to correct the tax filing errors committed in the monthly GSTR-3B without the fear of paying penalty.

Several businesses and industries have insisted to bring the rectification feature into practice as they are finding it hard to get accustomed to the new Indirect Tax regime. The CBEC officials in a conversation with the field officers stated- Since the GSTR-3B form has no provision to rectify the tax liability figures for the past months, the said figures can be reported on net basis with the values for the current month itself in the relevant tables. Also, while rectifying the figures in the input tax credit, tax payers must be aware that there is no scope for any negative entries in the GSTR-3B.


The due dates for GSTR-1 varies based on the business turnover. Businesses having an annual turnover up to Rs1.5 CR must file quarterly returns and Businesses with turn over above Rs. 1.5 CR have to file monthly returns.

Tax Payers cannot revise the mistakes committed in GSTR-1 once it’s filed. However, in case of mistakes entered, can be rectified in the subsequent month/quarter’s return. For ex: If a mistake is committed in September GSTR-1, rectification for the same can be made in October’s GSTR-1. Taxpayers will have to file for amendments by filling in Table 9 of the subsequent month’s/ quarter’s FORM GSTR-1.


During the first year of GST rollout i.e. July 2017, GST Portal had only “Save GSTR-3B” and ‘Submit GSTR-3B’ options, where the tax payers were allowed to edit any number of times before submitting the Input details. However, there’s no provision to rectify GSTR-3B, if the details are submitted. Taxpayers had a difficult time when the figures were frozen after clicking ‘Submit’ as they couldn’t rectify mistakes once filed. Hence the Government has introduced Preview and Submit GSTR-3B option for the convenience of taxpayers so that they could preview the input data, then “Confirm and submit.”

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