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CA Intermediate · Taxation · Returns

Bhavna Enterprises, Jaipur, a regular taxpayer, made a supply in July 2026 but discovered in November 2026 that it had omitted an outward invoice from the July GSTR-1. In which manner can it correct this omission?

Bhavna must report the omitted invoice in the GSTR-1 for the month in which the omission is noticed and pay the tax along with interest in the related GSTR-3B. GST does not permit revision of a return already filed.

  1. ABy revising the July GSTR-1 after the due date
  2. BBy reporting the invoice in the GSTR-1 of the month in which the omission is detected, and paying tax with interest through GSTR-3BCorrect
  3. CBy filing a fresh GSTR-3B for July
  4. DBy informing the jurisdictional officer in writing, who will amend the return

Explanation

A filed return cannot be revised under GST. Errors or omissions in an earlier return are rectified in the return for the month in which they are noticed, with tax paid along with applicable interest. Revising the July return or filing a fresh GSTR-3B is not permitted.

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