In a circular issued on Friday, the Central Board of Excise and Customs (CBEC) clarified that the tax payers can correct the errors made in GSTR 3B while filing regular returns in GSTR 1 and GSTR 2 under the current Goods and Services Tax (GST) regime.
After the rollout of GST on 1st July 2017, the tax payers had filed their first GST return (GSTR 3B) for the month of July till 28th August.
However, no option was available to the tax payers to rectify the errors in the GSTR 3B.
The tax payers are required to furnish details of outward supplies made in a month in FORM GSTR-1, details of inward supplies received in a month in FORM GSTR-2 and a return in FORM GSTR-3 by the 10th, 15th and 20thof the next month respectively.
In this background the Government has now clarified that In case the registered person intends to amend any details furnished in FORM GSTR- 3B, it may be done in the FORM GSTR-1 or FORM GSTR-2.
Read the full text of the Circular below.
