GST
Mistake found after filing GSTR-4
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Facts
No. GSTR-4 cannot be revised after filing. Extra tax found later can be paid through DRC-03 with interest, and you keep a note for any notice.
Provisions and law
- Rule 62, CGST Rules 2017Quarterly CMP-08 statement and annual GSTR-4 return for composition taxpayers
- Rule 142(2), CGST Rules 2017Voluntary payment intimated in DRC-03
Analysis
The FAQ says GSTR-4 cannot be revised. If you under-reported sales, paying through DRC-03 before any notice is the clean fix. Example: you missed ₹2 lakh of sales; pay 1 percent tax of ₹2,000 plus interest through DRC-03 and keep the ARN. Over-reported figures cannot be reduced, so check carefully before filing.
Conclusion
- Work out the exact error.
- If tax is short, pay through DRC-03 with interest.
- Keep the DRC-03 ARN and a note.
- Check figures more carefully next year.
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GSTR-4 annual return for composition dealers
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