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Rectification Of GST Return

Since the return framework in GST system is predominantly transaction based, any changes required to be done at any stage shall also have to be done at the transaction level rather than at the aggregate level of return. Therefore, in GST system, no revision of returns is allowed.

If taxpayers find that there is an error in the invoices uploaded by them, they can correct the details of invoices in the return of the month when they were noticed, by providing necessary details in tables meant for amendment of details already furnished in statements of outward and inward supplies. In case the invoices were wrongly uploaded, it is presumed that they would not have got matched and the ITC on such invoice would not have been claimed. This system allows such invoices to be corrected through amendment tables. However, in case of matched invoices, the corrections shall have to be done through credit/debit notes.

All unreported invoices of previous tax period would be reflected in the return for the month in which they are proposed to be included. The interest, if applicable will be auto populated.

All under-reported invoices and ITC revision that have been matched, will have to be corrected using credit/debit note and such credit/debit note would be reflected in the return for the month in which such adjustment is carried out. The credit/debit note will have provision to record original invoice, date etc. to enable the system to link the same with the original invoice as also to calculate the interest, if applicable. Its format will be similar to that of invoice.

There would be separate tables in the returns for reflecting those adjustments for which credit/debit notes are not required to be issued/ issued. The interest, if applicable will be auto populated.

Related Topics ....
Who Needs To File GST Return ?
Types And Periodicity Of GST Return For Different Categories Of Taxpayers
Outward Supply Statement (GSTR 1/GSTR 1A) [Section 37 of CGST Act]
Inward Supply Statement (GSTR-2A/GSTR-2) [Section 38 of CGST/ UTGST]
Furnishing of Return (GSTR-3) [Section 39 of CGST Act]
Information in the Monthly GSTR-3 Return Form
Quarterly GST Return For Taxpayers Under Composition Scheme-GSTR 4
Non-Resident Foreign Taxpayers (GSTR-5) under GST Act. 2017
Input Service Distributor (ISD) Return (GSTR 6) under GST Act. 2017
Tax Deduction at Source (TDS) - GSTR-7 under Section 51 of CGST Act
Tax Collection at Source (TCS) GSTR-8 under Section 52 of CGST Act
Mismatch, Reversal And Re-Claim Of ITC And Reduction In Claim Of Output Tax Liability [ Secs. 42 And 43 Of CGST/UTGST]
Discrepancy In The Claim Of Input Tax Credit in Form GST MIS-1 and GST MIS-2
Discrepancy In The Claim Of Reduction In Output Tax Liability in Form GST MIS-3
General Note On Contents Of GSTR-1 , GSTR-2 and GSTR-3
Annual Return in FORM GSTR-9 And Audit Report in FORM GSTR-9B [Section 44 Of CGST/UTGST]
Levy Of Late Fee under GST [Section 46 OF CGST/UTGST]
INVALID RETURN in case GSTR-3 is Filed without Payment under GST Portal
IT Enablement For Filing Of GST Returns
Payment Of Taxes And Submission Of GST Return
Eligibility Conditions, Duties And The Obligations Of Goods Services Tax (GST) Practitioners
Rectification Of GST Return
Processing Of GST Returns By the GST Portal

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