Answer

1. F

   Facts

   A filed GSTR-3B cannot be revised. The missed sales must be reported in the next GSTR-1 and the tax paid in the next GSTR-3B, with interest under Sec 50(1) for the delay.

2. P

   Provisions and law

   • Sec 39(9), CGST Act 2017Errors in a return are corrected in a later return, within the time limit
   • Sec 50(1), CGST Act 2017Interest at 18 percent a year on tax paid late, on the part paid in cash
   • Sec 37, CGST Act 2017Details of outward supplies to be furnished in GSTR-1
3. A

   Analysis

   Say you had sales of ₹4,00,000 with tax of ₹72,000 in August but filed nil. Report the invoices in September's GSTR-1, which flows to September's GSTR-3B. Pay the ₹72,000 plus interest at 18 percent a year for about 30 days on the cash portion, which is around ₹1,065 if all paid in cash. Keep a note explaining the correction in case of scrutiny.

4. C

   Conclusion

   1. 1List the sales missed in the nil return
   2. 2Report them in the next GSTR-1 with the correct dates
   3. 3Pay the tax in the next GSTR-3B
   4. 4Compute and pay interest for the delay in Table 5.1
   5. 5Keep a working note on file

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.