What are some common errors in GSTR-3B and their solutions?

Taxpayers come across a fair number of errors and glitches on the GST portal while filing their returns. Below are some of the common errors and their solutions:

1. The information provided in the form earlier is not saved properly. Save each section of the form again to proceed with payment.

The error could be due to the expired data entered in GSTR-3B, and the user may be trying to offset it after several days. 

To solve this issue, you must:

• Access the page where all the data is saved and verify it.
• Ensure to Save the GSTR-3B. A confirmation message will be displayed stating, “GSTR-3B data saved successfully.”
• Then, select “Make Payment” to file the return.

2. The OTP entered is incorrect or expired.

This error can be caused due to two reasons:

1. The taxpayer must have entered the wrong OTP
2. The OTP isn’t used within the 10 minutes of its generation

To solve this issue, the taxpayer must regenerate the OTP and enter it before it expires. You must ensure the digits are entered correctly to avoid causing this issue. 

3. Your previous GSTR-3B filing request is still in progress. Please wait for the same to complete or raise another request after 10 minutes.

This error occurs when the taxpayer fails to file a Nil GSTR-3B return within 10 minutes of placing a request. If this is allowed, then the return gets filed twice. 

The taxpayer must request the filing within 10 minutes to solve this issue. In case the taxpayer fails to file it within 10 minutes, he may try the following:

• Selecting the year and month for the return
• Selecting “Yes” on the page they are redirected to and then click on “Next.”
• Since the attempt is to file a Nil return, the taxpayer will be directed to the filing page
• The user will have to choose EVC or DSC mode of filing, then 
• The return will then be filed

4. Authentication has failed at emas

This issue usually occurs when the return is filed using DSC. This usually happens when the signature is associated with a different PAN.

The issue can be avoided by selecting the correct signature from the drop-down list and using the same signature for the emSigner tool. 

5. Please offset the CGST credit first before cross-utilising the SGST credit against IGST tax liability.

This error occurs when the taxpayer doesn’t follow the GSTN rules when using the input tax credit to offset the liability in return. 

This issue can be avoided by utilising the input tax credit properly. You can read more about how to properly use ITC here.

6. Your Save Request for GSTR-3B is already being processed for the current return period.

This error occurs when the taxpayer tries to save the return again while it is already under process. 

This issue can be solved by waiting for the previous save request to be processed before proceeding. The user cannot request a save for the same return period until this is completed.