Home » GST » Articles » Teething problems while filing GSTR-3B, GSTR-1, TRANS-1

GSTR-3BCBEC has fixed and extended Return filing deadline for the month of July, 2017. Last dates for filing returns (GSTR-3B, GSTR-1 and Trans-1, GSTR-2 & GSTR-3), also fixed dates making tax payments for July, 2017. But taxpayers are facing teething problems while filing GSTR-3B, GSTR-1 and TRANS-1 as well generating & paying GST tax challans. West Bengal FM Mr. Mitra has wrote a letter to Union Finance Minister Mr. Arun Jaitley to held urgent meeting of the GST officials to resolve the technology related difficulty facing by small and medium tax payers. One more organization like Karnataka State Chartered Accountants Association has also submitted memorandum regarding the hardships and issues facing by the assessees and seek Government’s support and solution to resolve the same to the Union Revenue Secretary Mr. Hashmukh Adhia.

Here, we summarized few problems facing by the taxpayers :

  1. The trader’s community in tension for a while as number of returns increase to 3 per month which was 1 per three months in earlier tax regime.
  2. In GST era, there is a requirement of robust online infrastructures and computer knowledge, many small traders are not able to fulfill this high profile requirements of GST. Even many traders don’t know how to use computers for their book keeping and filing GSTR-3B, GSTR-1 and TRANS-1 returns.
  3. While GSTR 3B is required to be filed by 20th Aug for the July transactions, all India trader community are uploading returns and paying taxes, obviously it was expected to have a problem of system down. Later on CBEC has to extend filing date to 25th Aug 2017.
  4. The monthly return GSTR-3B filed can’t be revised,taxpayers are cautious about filing final return GSTR-3B. For any correction he has to wait till next month. Govt should allow revising GSTR-3B within 15 days of filling it or before filing GSTR-1.
  5. Only E-payment of GST tax is reflecting immediately, tax payment made through other mode i.e. NEFT/RTGS, Counter Payment, Credit/Debit Card Payment it takes 1 to 2 days to reflect in Cash Electronic ledger.
  6. Taxpayer seeks clarity on claim of ITC flowing from GST Trans-1. The deadline for filing Form GST TRAN-1 for claiming transitional ITC is 90 days from 1st July, 2017 i.e. 30th September 2017. However, recent notification No.23/2017 – CGST dated 17th August 2017 curtails this due date to 28th August 2017. There are situations where few assessees have already filed the GSTR- 3B immediately after the release of the said form in second week of August and before the issuance of the notification No.23/2017-Central Tax clarifying the filing of GST TRAN-1 & GSTR-3B.
  7. One more glitch of GSTN portal is that taxpayers are unable to amend their registration details.
  8. When traders are still unknown about GST return, and still in learning phase, in that scenario penalty provision for wrong input data, this seeming to be hit inadvertently due to such provision
  9. Taxpayers who are not covering within the ambit of GST due to their aggregate turnover below threshold for registration have been migrated due to legal mandate. In these cases, since they are not required to be under GST regime and wish to opt out, They seek clarification on when the surrender form will be released for e-filing and clarity on whether they are required to file GSTR -3B ‘Nil’ Return.
  10. There is a question of compliance feasibility, that line item expenditure from URD dealers and URD supplies quantification to be shown in GST return, That make it mandatory for every month the books of accounts should be updated and have to prepare profit and loss account and balance sheet.
  11. Taxpayer who were in composition dealer before migrating to GST regime and got migrated to GST as a regular dealer has no option to opt Composition scheme even though their aggregate turnover below threshold limit. They have to wait till the expiration of deadline of 30-09-2017 for exercising the option.
  12. And last but not the least, ‘RCM’, the Chakraviyuh of GST regime, the Reverse Charge Mechanism, taxpayer are very confused with many provision of RCM. Even Exempted Registered taxpayer (i.e. GTA) has to pay RCM tax on the purchases or receiving services from unregistered dealer. Under RCM taxpayer has to pay first and then claim ITC, this will impact of working capital of the traders.

We hope that our beloved Government understand our difficulties, remove all dilemma of small business community. 


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24 thoughts on “Teething problems while filing GSTR-3B, GSTR-1, TRANS-1

  1. ESha Sukhija says:

    i m not filed gst 3 b bcoz i m only submitted trans 1 plz help me what i do

    1. Dharamkumar says:

      You should file GSTR-3B with penalty

  2. Bobby Singh says:

    It’s a very big issue that we have submitted TRAN-1 form but it’s not filed due to technical error on site.
    but now we are not able to file GSTR-3B without filing TRAN-1 form.
    Please help us to resolve this issue because it’s very big issue.

  3. swati says:

    are we able to revise our GSTR-1 return of July month?

    1. Anil Dubey says:


      You may update data of GSTR-1 by using GSTR-1A form or Debitnote/creditnote through also you can. But original GSTR-1 you can’t

  4. Nikhil Patel says:

    GSTN portal should allow to update GSTR3B form before offset of tax liability application.

  5. R Bhatia says:

    I have uploaded sales bill for july of a party having normal gst no and SEZ registration. By mistake in local sale we have wrongly put SEZ #. My query is how it can be rectified? and the said bill is not reflecting in GSTR 1 but in cumulative total it is there.

  6. shivamadappa says:

    even the trans 1 saved and submitted is can not accept the evc or dsc it shown as submitt before filing please suggest how can i solve the problem

  7. Latha Bathyala says:

    Actually we are submitted aTRANS-1 form but at the time of filing with DSC it show “Please submit before filing GSTIN”

  8. C T SRIDHAR says:

    One of my client had submitted Tran-1, but unable to file it, since it is not generating OTP. But while trying to file GSTR-3B for august it is showing error message that you had submitted TRan-1, file it then only GSTR-3B can be filed. Can you please provide the solution for the same.

    1. Deepak Soni says:

      Wait for 12 hrs GSTN portal will automatic resolve the error if it is system error.

  9. Rajeshkumar says:

    I filed GSTR-1 will all details but unfortunately, I some data in HSN wies turnover details. Please Guideme

  10. Vivek agarwal says:

    We are submit and filled Trans 1 But at the time filing GSTR 3b show trans 1 not submitted please solve

    1. Bharat Gurnani says:

      Check status now of your Tran 1 form.
      If the status is still not filed then resubmit and file the form again using Digital Signature

  11. Preeti says:

    Dear sir,

    i have wrongly entered the amount in trans 1 form and have submitted the form, but have more transitional credit .
    Please suggest how can i resolve the issue as i cannot modify the form.

    1. Bharat Gurnani says:

      If you have mistakenly submitted the form before 31st August .
      Then recheck the status again.
      Check if it is open again .
      Otherwise call at gst helpline,register your complain ,ask for your complain number and wait for some time.
      Also send them screenshot of error and timely ask them for status of complain .

  12. mariappan says:

    i file my gst tran 1 application and submitted. but not file tran 1. bcoz once i click evc box the system shows ” system error for: gstin XXXXXXXXXXXXXXX”. what is the solution.

    1. Bharat Gurnani says:

      Use Digital Signature while filing any TRAN form.
      Go to my profile and register Digital Signature first.
      EVC not working for TRAN forms.

  13. Santosh Vankhede says:

    I am dealing with service industries, i had paid lots of service tax upto jun’2017.
    Can i carry forwards Service tax in GST regime?

    1. Deepak Soni says:

      No You can’t carry forward Service Tax on services provided before appointed date. As services can’t be measured in qty or it is not a stock that you carry forward.

  14. Y N patil says:

    Dear sir,

    i have wrongly clicked in submit button in trans 1 form but i have transitional credit and how to take my transitional credit

    Please suggest me it is urgent

    Thank you

  15. PAWAN KUMAR says:



  16. MM Agarwal says:

    We are more busy in understanding the GST than doing business. They have not clarified what is Transition ITC and Deemed ITC. Terminologies are not clearly described in the GST Act / Laws.

  17. Tanvi Parikh says:


    You are right there is a very confusing provisions in GST law and govt wants first tax then after your business. How will ease of doing business work?

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