CA Intermediate · Taxation · Returns

Meera Textiles, Surat, is a regular taxpayer. It wants to correct an invoice-wise outward supply error found in its GSTR-1 for November tax period. Which is the correct way to rectify it under the GST law?

The error must be rectified by declaring an amendment in a return for a later tax period, within the time limit. GST law does not allow revision of a return once filed, so resubmitting the November GSTR-1 or asking an officer to edit it is not permitted.

ARevise the already filed GSTR-1 for November by resubmitting it
BReport the correction as an amendment in the GSTR-1 of a later tax period, but not beyond the prescribed time limitCorrect
CCorrect it directly in the GSTR-3B for November after its filing
DRequest the proper officer to edit the GSTR-1 on the portal

Explanation

GST law has no facility to revise a filed return. Errors in outward supplies are rectified through amendments declared in a return for a subsequent tax period, within the time allowed (up to the due date of the September return of the next financial year or the date of annual return, whichever is earlier). Revising the filed return is not permitted.

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Meera Textiles, Surat, is a regular taxpayer. It wants to correct an invoice-wise outward supply error found in its GSTR-1 for November tax period. Which is the correct way to rectify it under the GST law?

Explanation

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