CA Intermediate · Taxation · Returns
Rohit Enterprises, a regular taxpayer, filed GSTR-3B for September 2025 reporting outward taxable supplies, but later discovered it had omitted one invoice of ₹2,00,000 (tax ₹36,000) for that month. How can it correct this omission under the law?
A filed GST return cannot be revised. An omission such as a missed invoice is corrected by declaring it in the return for a subsequent month in which the omission is noticed, paying the additional tax along with interest for the period of delay, within the permitted time limit.
- ABy filing a revised GSTR-3B for September 2025
- BBy reporting the invoice in the GSTR-1 and GSTR-3B of a later month, paying tax with applicable interest, since there is no revision facility for returnsCorrect
- CBy cancelling its registration and re-registering
- DBy requesting the proper officer to amend the filed GSTR-3B
Explanation
CGST law has no facility to revise a filed return; errors or omissions are rectified in the return for the month in which the error is noticed (subject to the time limit), with interest on the short-paid tax. So option B is correct. Option A is wrong because no revision is allowed.
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