How to rectify error in GSTR 3B скачать в хорошем качестве

How to rectify error in GSTR 3B

Please watch: "Features and Registration on Eway Portal - Part 1 "    • Features and Registration on Eway Portal -...   -~- This video help you to answer how to resolve error made in previous month GSTR-3B In this video, we will understand following: 1. Stages of returns 2. Type of Error in GSTR-3B 3. Rectification of error made while filling GSTR-3B Earlier it has been clarified that error in GSTR-3B can be rectified while filling GSTR-1 and GSTR-2, however since the mechanisms is not implemented till now, this video provide detail scope on how rectification can be done in GSTR-3B Slide-2 Amendment, Corrections and Rectifications of returns: 1. FORM GSTR-3B do not contain provisions for reporting of differential figures for past month(s), the said figures may be reported on net basis along with the values for current month itself in appropriate tables 2. While making adjustment in the output tax liability or input tax credit, there can be no negative entries in the FORM GSTR-3B. The amount remaining for adjustment, if any, may be adjusted in the return(s) in FORM GSTR-3B of subsequent month(s) and where such adjustment is not feasible, refund may be claimed. 3. Where adjustments have been made in FORM GSTR-3B of multiple months, corresponding adjustments in FORM GSTR-1 should also preferably be made in the corresponding months. 4. Where the taxpayer has committed an error in submitting the information in FORM GSTR-3B, a provision for editing the same has been provided. The facility to edit the information can be used only before offsetting the liability and editing will not be permitted after offsetting the liability. 5. It is further clarified that the information furnished by the registered person in the return in FORM GSTR-3B would be reconciled by the departments system with the information furnished in FORM GSTR-1 Slide-3 Stages of Return filing: Four stages have been identified for filing GSTR-3B. At first two stages, editing in GSTR-3B is possible, however in next two stages editing in GSTR-3B is not possible.