Is amendment of GST return permitted in India?

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Can I revise my GST tax return after submitting electronically?

Is amendment of GST return permitted in IndiaAs discussed, GST returns are filed electronically. There are arrangements to check all details offline whether all information is in order. The GST tax payer also can save a partially filled return in their computer system, make a proof of such return details for verification before uploading. Once after confirming all details, the GST Tax return is filed online with GSTN portal.

As per GST Law, since the returns are built from details of individual transactions, there is no requirement for having a revised return. Any GST tax payer need to revise a return may arise due to the need to change a set of invoices or debit notes or credit notes. Instead of revising the return already submitted, the system will allow changing the details of those transactions (invoices or debit/credit notes) that are required to be amended. They can be amended in any of the future GSTR1/2 in the tables specifically provided for the purposes of amending previously declared details.

Let us discuss here the situation where such amendment in GST return is required. A revision of GST return filing is required mainly to amend the amount of Tax Invoice. Sometimes the invoices which uploaded along with GST return may have to change also.

Here, the computer system of GST return filing does not allow a tax payer to revise GST return already uploaded electronically. However, a GST tax payer can change the details of GST return transactions that are required to be amended.

The above information explains about amendment of GST returns already filed and the details about revision of GST returns already uploaded electronically. If you have more views about amendment of GST returns already filed and permission on revision of filed GST returns, please share below:

 

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Ankur Gupta: Good Info

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