In goods and services tax, returns are built from details of the individual transactions. There may be a need to change these details due to error or omission in the GST return. Due to this reason, section 39(9) of the CGST Act, 2017, allows a taxpayer to change the details of the invoices, debit and credit notes that have already been filed in a GST return. In GST law, it’s known as an amendment to the GST return. Which means, you can rectify errors or omissions in any of the future GSTR-1 by amending previously declared details.
In case of error or commission, you can rectify it in the tax period during which such a thing has been noticed. If such error or commission resulted in short payment of tax, then you have to pay the tax and interest. This means, any tax payable as a result of such errors or omission will be required to be paid along with interest.
However, Section 39(9) does not permit rectification of error or omission discovered on account of scrutiny, audit, inspection or enforcement activities by tax authorities. Therefore, the registered person is not allowed to pass on the input tax credit to the receiver in respect of tax paid under such circumstances.
Time limit for rectification of errors or omission under GST
GST law has restricted the time period within which errors or omission can be rectified. The maximum time limit within which the rectification of errors/omissions is permissible is earlier of the following dates;
- Due date of filing of return for the month of September following the end of the financial year; or
- Actual date of filing of the relevant annual return
This means, rectification of errors or commission is not permitted after filing return for the month of September of the following financial year to which the details pertaining to or annual return, whichever is earlier.
In case of composition scheme suppliers, instead of taking a monthly return, you need to consider annual return for the financial year.
Please note, the above dates for annual return is the actual date of filing not the due date of filing. Therefore you have to consider the actual date.
In GSTR-1, table 9, 10 and 11 are provided for amendments to the details of taxable outward supplies furnished in earlier periods.
Details of original debit notes, credit notes and refund vouchers issued by the taxpayer in the current tax period are to be shown in table 9 of the GSTR-1. If any revisions are done in the debit/credit notes or refund vouchers issued in earlier tax periods, then these are also required to be shown in table 9.
If you have missed an invoice to include in GSTR-1 for a tax period, then that can also be rectified by showing details of the said missing invoice in the amendment table for the current tax period.