GST
No revision of GSTR-9C after filing
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Facts
There is no option to revise GSTR-9 or GSTR-9C once filed. Correct the tax position through DRC-03 or adjustments allowed in returns, and keep a note of the error.
Provisions and law
- Sec 44(1), CGST Act 2017Every registered person (other than notified classes) files an annual return by 31 December after the year; a self-certified reconciliation statement is filed with it where turnover exceeds the notified limit.
- Rule 142(2), CGST Rules 2017A person paying tax, interest and penalty voluntarily or after an intimation informs the officer in DRC-03, and an acknowledgement issues in DRC-04.
Analysis
If tax was short paid, pay it with interest through DRC-03. If a figure was only misreported without tax effect, keep a note and explanation for any scrutiny. Take extra care before filing because of this. Use a review checklist for each table.
Conclusion
- Identify the error and its tax effect.
- Pay any short tax with interest through DRC-03.
- Prepare a note explaining the error.
- Use a checklist before filing next time.
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GSTR-9C reconciliation statement
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