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
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