Revision of GST Return Posted on 11 April 2023 Category : GST Revision of Return under Goods and Service Tax Act What is GST? GST, Frequently Asked Questions There would be no revision of returns. 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 invoice and ITC revision 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 like the 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. Click here to know GST rate on Goods and Services GST Exemption list of goods and services Find HSN number or Service tariff code for GST GST registration guidelines Indian GST Laws How to export your goods? How to file GST returns? Monthly Return under Goods and Service Tax Where to file GST returns? Process of GST returns GST Annual Return (GSTR-8) How to obtain acknowledgement for filing returns with GST GST Return for Casual and Non-Resident Taxpayers Short filing of GST returns Non filing and Late filing of GST returns Revision of GST Return GST returns for Input Service Distributor (ISD) TDS calculation under GST returns GST Returns, Advances received against a supply to be made in future Post sales discount under GST returns Procedures to assess credit note and debit note under GST Act Bills of Entry relating to Import under Goods and Service Tax (GST) Invoices pertaining to exempted including Nil rated supply under GST Invoice pertaining to Export and deemed export supply Invoices pertaining to B2C transactions Invoice level information details for GST returns Components of a valid TDS Return (GSTR-7): Components of a valid ISD Return (GSTR-6) Non-Resident Foreign Taxpayers (GSTR-5) Quarterly Return for compounding Taxpayers (GSTR-4) Components of valid GST Return (GSTR-3) GST Return for Inward Supplies received by the Taxpayer (GSTR-2) GST Return for Outward Supplies made by the Taxpayer (GSTR-1) Different Tax returns under GST Goods and Service Tax GST registration and returns filing procedures for PSUs and Government entities What is RETURNS in terms of Goods and Service Tax? Other details about overseas business guidelines online: What is ‘Late BL release charges’ What is CIF terms of delivery in Exports and Imports? What is co-loading The legal strength of Bill of Exchange in International Trade. What is Bill of Exchange in International Trade. The role of Export Inspection Agency in Pre-shipment Inspection & Quality Control The term LCL. What does LCL mean? How does CFR term of delivery work in Export Import business How to make delay in delivery of Shipment? Shipping lines worldwide What is the difference between BAF and CAF What is the difference between High sea sales and imports What is the difference between re-exports and re-imports How does First Appraisement system of import customs clearance procedures work? How does Letter of Credit work? Rummaging Importance of Bill of Lading Introduction to this web site Post shipment finance in Export Business PRECAUTIONS TO BE TAKEN WHILE USING CONTAINERS FOR EXPORTS Printing machine error with customs – Un able to hand over documents to carrier. Procedure and Documentation for Filing Claim of Marine Insurance. What is VACIS exam in US import customs clearance Procedures and documentation on Triangular shipments Procedures for Re-imports What are the legal documents in exports Offices to obtain RCMC Who decides shipping carrier on FOB shipments Payment procedures in Triangular exports Procedures to claim brand rate of draw back Re warehousing procedures under STP and EOU units. Register with Export Promotion Council Risks and solutions in export business Comments Bhaskar Patil: On 17 November 2016 Very good. Anil Kumar: On 14 August 2017 Dear sir by mistake I not clame input tax in gstr3b in fill ineligible itc so it payable tax I save 3b not sign what can I do it will fix plz help this meter can we revise 3b MOHAMMAD AZARUDDIN: On 21 August 2017 I have filed july retrn in GST Portal. But i paid tax on total sales witout detecting sales return amount ..hw can i claim the IT credit...can i do it in next month...My sale is directly to customer and not to a registered dealer Dilip D: On 30 August 2017 i have filed July return in GST Portal.i recieved some invoice from Supplier who have GST No.But in invoice our GST No not typed.without noticing that we claim input from that invoices.Can they can revise the return for Giving our GST No. Plz help me to revise their return A Sharma: On 14 September 2017 How can any information regarding any invoice submitted in GSTR 1 be revised after already the submission of GSTR 1 is made? Sathyavathi K.S.: On 19 February 2019 GST on Security Charges (RCM) can reverse the credit available in the ledger. Pl clarify