The Ministry of Finance has simplified regulations to rectify error made by any business organisation during the filing returns under GSTR-3B following representations that were received by the government seeking clarifications on various aspects of return filing including return filing dates, amendment of errors in submitting/filing of GSTR-3B. This rectification will permit businesses to rectify the mistakes made during the calculation of GST liability which came into effect from July 1.

The Central Board of Excise and Customs (CBEC) in a recent communication to field officers has noted, "As return in Form GSTR-3B does 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…" There can be no negative entries in the form GSTR-3B while making adjustment in the output tax liability or input tax credit. "The amount remaining for adjustment, if any, may be adjusted in the return(s) in form GSTR3B of subsequent month(s) and in cases where such adjustment is not feasible, refund may be claimed," CBEC added.

There is a facility to edit the information in Form GSTR-3B which can be used only before offsetting the liability. The rectification cannot be made after offsetting liability. In an earlier circular by CBEC on September 1, 2017, it was clarified that errors committed while filing form GSTR – 3B may be rectified while filing Form GSTR-1 and Form GSTR-2 of the same month.