Question 45:

I'm having a query with regard to GSTR-3B, GSTR-3B filed in with wrong details . Wrong turnover and wrong credit. How to correct it

Answer

If you have feeded wrong details regarding credit or turnover then you can adjust it in succeeding GSTR-3B on net basis.
Circular No. 26/26/2018-GST dated 29.11.2017 clarifies the above as follows:-

4. It is clarified that as return in 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 along with 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. It may be noted that 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 GSTR-3B 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.

Please note that succeeding month means any month comes after the month in which return is filed it does not mean next month only but not later than furnishing of annual return or September 2018 return whichever is earlier.(As per proviso to section 39 of CGST Act) (Reply dt. 05/28/2018)