How to make Adjustments in GSTR 3B ?

By | September 4, 2018
(Last Updated On: September 4, 2018)

How to make Adjustments in GSTR 3B ?

Adjustments in GSTR 3B/ Corrections in GSTR 3B :-

  •  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 alongwith the values for current month itself in appropriate tables i.e. Table No. 3.1, 3.2, 4 and 5, as the case may be.
  •  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 GSTR3B of subsequent month(s) and, in cases where such adjustment is not feasible, refund may be claimed.
  • 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

[Circular No 26/26/2017 GST Dated 29th December , 2017  ]

Due Date of Various GST Returns : Notification wise, Month wise & Form wise 

Related Topic on GST 

TopicClick Link
GST ActsCentral GST Act and States GST Acts
GST RulesGST Rules
 GST FormsGST Forms
GST RatesGST Rates
GST NotificationsGST Act Notifications
GST CircularsGST Circulars
 GST JudgmentsGST Judgments
GST Press ReleaseGST Press Release
GST BooksBest Books on GST in India
GST CommentaryTopic wise Commentary on GST Act of India
GST You Tube ChannelTaxHeal You Tube Channel
GST Online CourseJoin GST online Course
GST HistoryGST History and Background Material



Leave a Reply

Your email address will not be published. Required fields are marked *