Though the department has given an option to revise and refund can be claimed for the excess or wrong payment, it may take quite a long time to happen.

While filing the GSTR-3B, you have to be careful. GST is still new. You have to be careful while filing your return. If there are any mistakes occurred in feeding data or making payment of dues,  you will have to wait with all those who have made a mistake, and it would take ages to rectify.

You have to feed following details while filing GSTR-3B

Tax on outward and reverse charge inward supplies

• Outward taxable supplies (other than zero-rated, nil rated and exempted)
• Outward taxable supplies (zero-rated)
• Other outward supplies (Nil rated, exempted)
• Inward supplies (liable to reverse charge)
• Non-GST outward supplies

Inter-state supplies

• Here you have to feed the following details.
• Supplies made to Unregistered Persons
• Supplies made to Composition Taxable Persons
• Supplies made to UIN holders