Answer

1. F

   Facts

   There is no revision facility for GSTR-9 once it is filed. Errors stay in the filed return. Extra tax found later can still be paid, and the explanation is kept ready for any notice.

2. P

   Provisions and law

   • Sec 44, CGST Act 2017Every registered person, other than excluded categories, files an annual return for each financial year
   • Rule 142(2), CGST Rules 2017Tax found short can be paid voluntarily in DRC-03 before a notice is issued
   • Sec 50(1), CGST Act 2017Interest at 18 percent a year on tax paid late, on the cash portion
3. A

   Analysis

   If the mistake only shifted figures between tables, such as ITC shown in 6B instead of 6H, there is no tax effect, but write a note for your file. If the mistake hides short-paid tax, pay it in DRC-03 with interest at 18 percent. Example: Rs 50,000 IGST short paid and found 8 months late means interest of about Rs 6,000. A clean reconciliation note helps answer ASMT-10 later.

4. C

   Conclusion

   1. 1Identify whether the error changes tax payable or is only a reporting error
   2. 2If tax is short, pay through DRC-03 with interest
   3. 3Prepare a one-page correction note linking the error and the payment
   4. 4Fix the process so next year's return does not repeat it

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.