Revision of GST Return

Revision of Return under Goods and Service Tax Act

What is GST?

GST, Frequently Asked Questions

Revision of GST ReturnThere 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?


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Bhaskar Patil: Very good.

Anil Kumar: 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: 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: 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: 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.: GST on Security Charges (RCM) can reverse the credit available in the ledger. Pl clarify

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