Find
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.
GST
Can GSTR-9 be revised after filing
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Provisions
Sec 44, CGST Act 2017; Rule 142(2), CGST Rules 2017; Sec 50(1), CGST Act 2017
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.
Close
- Identify whether the error changes tax payable or is only a reporting error
- If tax is short, pay through DRC-03 with interest
- Prepare a one-page correction note linking the error and the payment
- Fix the process so next year's return does not repeat it
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