Revision of returns not easy under GST

Satya Sontanam BL Research Bureau | Updated on January 27, 2018 Published on October 04, 2017

Tax payers grapple with glitches in the new tax regime

Tax payers are currently grappling with filing GST returns such as GST TRAN 1, GSTR 3B, GSTR 1. Unfamiliarity with the new system is leading to many errors and assessees have requested the government to provide provision for revision of returns.

But unlike the earlier tax regime, the GST system does not allow changes to the returns, once filed. So tax payers need to be careful about not making errors.

Revision of GSTR 3B

The CBEC has allowed filing of GSTR 3B for July to December 2017, allowing assessees to provisionally calculate and pay the tax liability for each month. As this is one of the first returns assessees filed under GST, there were many errors made. However, revision of GSTR 3B return is not allowed under the current regime.

Archit Gupta, Founder and CEO of ClearTax, says, “GSTR-3B cannot be revised, but any errors committed in filing this return can be corrected while filing GSTR-1, 2, 3.”

He thinks that cash flows and working capital will be impacted until the credits are adjusted and claimed in the subsequent months. “As the GST law has envisioned no return revision, taxpayers must use a software that can foresee errors and prevent them.”


GSTR 1 for outward supplies filled in by the supplier is a document based on which further GSTR 2 and GSTR 3 are prepared. Once GSTR 1 is filed, the details are auto populated and sent to recipient in the form of GSTR 2A. If the recipient is in agreement with the communicated details, GSTR 2 is filed. Otherwise, the changes will be communicated to the supplier in the form of GSTR 1A.

Supplier may or may not change the details and the final GSTR 3, that determines the net tax liability, will be completed.

Revision of GSTR 1 is also not allowed under GST taxation. It can be corrected or adjusted only in the subsequent month. However, in case of B2B customers, as the recipient of GSTR 1 in the form of GSTR 2A has the option to amend the details and communicate the changes in the form of GSTR 1A, most of the errors and mistakes would be rectified in this process.

“Making changes and corrections to already uploaded information and submitted returns may not be feasible as returns are based upon a matching concept where every B2B sale is matched with a purchase,” says Gupta.

The exception

The exception is in filing GST TRAN 1 (this form is for claiming eligible input tax credit applicable to the period prior to July 1, 2017).

If an assessee makes an error in filing this form, a revision is allowed as per the GST Rules. However, the option for revision is still not available on the portal. According to experts, it is expected to open for revision in the second week of October.

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Published on October 04, 2017
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