Is it Possible to Revise GSTR-3B?

Is it Possible to Revise GSTR-3B?

GST stands for Goods and Services Tax, which is levied on goods sold for domestic use. A value-added tax known as GST was implemented by the Constitution of India Act of 2016 and will turn the entire country into a single market. Up until the 20th of the next month, taxpayers must file GSTR 3B every month. A GST return contains all the information regarding tax paid on purchases and sales. One becomes legally obligated to submit taxes on the income from commercial transactions after filing the GST return. Once submitted, GSTR 3B cannot be changed. However, the ‘RESET’ option for GSTR 3B has been enabled by the Central Board of Indirect Tax and Customs and can be used to quickly reset GSTR 3B. B can be changed after submission. Once GSTR-3B has been submitted, this option will become active. This indicates that in the event that the GSTR-3.

What is Form GSTR–3B?

Businesses are required to submit GSTR 3B, a monthly return, to the Goods and Services Tax Network (GSTN). It is an overview of all the supplies which are made during the month prior, both in outward and inward supplies. Businesses registered under the standard GST registration method are required to submit this return. They must submit GSTR 3B each month, but GSTR 1 can be submitted either monthly or quarterly, depending on turnover.

Revising the GSTR-3B

If the GSTR-3B has been submitted but not filed, this feature can possibly be used. The current state of the return will shift from “Submitted” to “Yet to be Filed” after the “Reset GSTR-3B option” is enabled. All of the entries in the electronic liability register are removed when this option is chosen. Additionally, ITC will be reversed in the electronic credit ledger. There is only one acceptable application for the GSTR-3B rest option.

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Steps to Revise GSTR – 3B

Following are the steps which can be used to revise the GSTR 3B Form:


Log into the GST Portal1 using the link –

Step: 2

After that, select Service Option. Below that, you can find the Return option; click on that, and the option ‘Return Dashboard’ on the screen will appear.

Step: 3

Now, the next step is to select the financial year and the return filling period for which you need to revise.

Step: 4

Now select the option ‘Prepare Online’ in the monthly return for GSTR-3B.

Step: 5

The screen, similar to that shown below, will open. Here in the status, you can already see the word ‘submitted’. This ‘submitted’ indicates the status of the return.

Step: 6

Now click on the ‘Reset GSTR 3B’ option below.


A warning button will appear on the screen; you have to click ‘Yes’, and after the reset button has worked, a successful message will appear on the screen. Click on the ‘OK’.


The status that was earlier showing ‘Submitted’ will now change to ‘Yet to be filed’. You can now make all the changes that you need to make and then submit the Form again. Remember this option is available only once, so ensure that you have thoroughly made all the required changes and completed the Form correctly.

Penalty and Late Fees for GSTR-3B

When any GST is filed late or not filed at all, a certain amount of monetary penalty or late fees is imposed on the taxpayers for not filing the return. For the purpose of the GSTR-3B Form, there is a late fee of Rs fifty per day on the delay, and when there is NIL tax liability, and the Form is not filed at that time, the late fee is Rs twenty per day for all the taxpayers. An interest of 18% can also be payable on the outstanding amount when the taxpayer’s GST are dues and has crossed the due dates.

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In conclusion, once you hit the “SUBMIT” button previously, there was no longer a way to modify or change the GSTR-3B. You were required to file immediately using the DSC or EVC. Therefore, the taxpayers suffered if they made any mistakes when providing GSTR details in the amounts or tax numbers or neglected to provide specific details in the return. By introducing the “RESET GSTR-3B” function, the government has now given taxpayers a break by enabling them to execute a one-time modification in the tax numbers recorded to the Electronic Liability Ledger prior to submitting a tax payment in GSTR-3B.

Frequently Asked Questions

  1. Can GSTR 3B be revised after filing?

    Yes, there is an option now to revise the GSTR 3B form after filing.

  2. Can we modify GSTR 3B after submitting it?

    Yes, we can modify the GSTR 3B after submitting, but this option is only available one time.

  3. How do I correct my GSTR 3B mistakes after filing?

    To make changes to the mistakes made in GSTR-3B after filling, you can visit the GST portal and revise the Form again by clicking the ‘reset GSTR 3B button’.

  4. Is GSTR 3B revision allowed?

    Yes, GSTR-3B revision is allowed.

  5. Can the GST return be revised after filing?

    No, the GST return cannot be revised after filing.

  6. How do I correct a mistake in GSTR 3B?

    By using the ‘Reset GSTR 3B’ option, you can revise the Form, but only once.

  7. What happens if ITC is wrongly claimed in GSTR 3B?

    The wrongly claimed input tax credit can be revised.

  8. What is the time limit for GST correction?

    The time limit for GST correction should not be later than the due date of the Form.

  9. Can GSTR-1 and 3B be revised?

    GSTR 3B can be revised.

  10. Is a revised return possible in GST?

    Returns cannot be revised in GST.

  11. Which GST return can be revised?

    Some of the new GST returns have the option of revising minor changes.

  12. Can we edit GSTR 3B after submitting it?

    Yes, we can edit the GSTR 3B after submitting it.

  13. Can GSTR 2 be revised?

    No, GSTR 2 cannot be revised.

  14. Can GSTR 7 be revised?

    No changes can be made in the GSTR 7

  15. What is the time limit for GST correction for FY 22 23?

    The 30th November of 2023 is the time limit for GST correction for the financial year 2022-2023.

  16. What is the time limit for GST correction for FY 21 22?

    30th November 22 is the last date for making any corrections in the GST for the financial year 2021-2022.

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