Resolving Frequent Issues Encountered During GSTR-3B Filing
This article addresses common challenges faced by taxpayers when submitting their GSTR-3B returns on the GST portal. It details typical error messages, explains the underlying reasons for these issues, and provides clear, actionable solutions. The guide helps users navigate problems such as unsaved data, OTP failures, pending filing requests, DSC authentication issues, and incorrect Input Tax Credit utilization, ensuring a smoother return filing experience.
📖 2 min read read🏷️ GSTR-3B Filing Issues
The GST portal often presents various challenges and errors for taxpayers when submitting their returns or updating GSTR-3B information. This article identifies common issues and provides practical solutions to navigate them efficiently.
Common GSTR-3B Filing Errors and Their Solutions
Error 1: Unsaved Information
- Issue or error message: "The information provided in the form earlier is not saved properly. Save each section of the form again to proceed with payment."
- Reason: Data entered into GSTR-3B may have expired if a user attempts to offset tax liability several days after initial entry.
- Solution: Users should first navigate to the data saving page and carefully verify all entered details. After confirmation, select "Save GSTR-3B" to ensure the data is successfully stored. Following this, choose "Make Payment" to complete the offset process and prepare the return for submission.
Error 2: Incorrect or Expired OTP
- Issue or error message: "The OTP entered is incorrect or expired."
- Reason: This message can appear in two scenarios: the taxpayer entered an incorrect One-Time Password (OTP), or the OTP was not utilized within its 10-minute validity period, causing it to expire.
- Solution: To prevent this, regenerate the OTP and promptly enter the digits upon receipt. It is also advisable to meticulously key in each digit to avoid incorrect entries.
Error 3: Pending Filing Request
- Issue or error message: "Your previous GSTR3B filing request is still in progress. Please wait for the same to complete or raise another request after 10 minutes."
- Reason: This error occurs when a user attempts to file a Nil GSTR-3B return less than 10 minutes after a prior filing request. Allowing immediate re-filing could lead to duplicate submissions.
- Solution: The GST portal mandates a 10-minute waiting period for system resets between filing attempts. Once this duration has passed, the user can attempt to file again by selecting the correct return period (year and month), answering "Yes" to the first question on the subsequent page, and then clicking "Next." The filing page will appear for Nil returns, allowing the user to select either EVC or DSC for submission.
Error 4: DSC Authentication Failure
- Issue or error message: "Authentication has failed at emas."
- Reason: This problem arises when filing a return using a Digital Signature Certificate (DSC). The error typically indicates that the signature is linked to a different Permanent Account Number (PAN) than that of the authorized signatory.
- Solution: When choosing the signatory from the dropdown menu, ensure the correct individual is selected. The same signatory must also be chosen within the emSigner tool.
Error 5: Incorrect ITC Utilization
- Issue or error message: "Please offset the CGST credit first before cross utilising SGST credit against IGST tax liability."
- Reason: This error indicates that the user is not adhering to the Input Tax Credit (ITC) utilization rules established by the GSTN for offsetting liabilities in the return.
- Solution: Users must follow the prescribed rules for cross-utilization of ITC, which are detailed in point 2 of the official GST user guide.
Error 6: Duplicate Save Request
- Issue or error message: "Your Save Request for GSTR 3B is already being processed for the current return period."
- Reason: This message appears if a save request is already in progress and the user attempts to save the return again.
- Solution: The user must await the completion of the prior save request. No new save requests for the same return period can be initiated until the current one is finished.
Further Reading
Frequently Asked Questions
What is GSTR-3B and who needs to file it?
GSTR-3B is a monthly self-declaration summary GST return that all regular taxpayers registered under GST must file. It contains details of outward supplies, inward supplies liable to reverse charge, and ITC availed, along with payment of taxes.
What is Input Tax Credit (ITC) under GST?
Input Tax Credit (ITC) refers to the tax a business pays on purchases that can be used to reduce its tax liability on sales. It allows businesses to claim credit for the GST paid on inputs, ultimately avoiding a cascading tax effect.
What are the common penalties for late GSTR-3B filing?
Late filing of GSTR-3B incurs a late fee, typically ₹50 per day (₹20 per day for Nil returns), along with an interest of 18% per annum on the outstanding tax liability from the due date until the actual payment date.
How can taxpayers rectify errors made in a previously filed GSTR-3B?
Errors in a filed GSTR-3B cannot be directly revised. Instead, they must be rectified in subsequent GSTR-3B filings by making necessary adjustments in the relevant tables for the current tax period.
What is the significance of the GST portal for taxpayers?
The GST portal serves as the primary online platform for taxpayers to manage all their GST-related activities, including registration, filing returns, making payments, applying for refunds, and communicating with tax authorities, ensuring a streamlined compliance process.