Find
Show the original period, the later return where you corrected it, and the tax paid then. If you paid late, interest may still apply.
GST
Explaining a gap fixed in a later year
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Provisions
Instruction 02/2022-GST (22 March 2022); Sec 50, CGST Act 2017
Analysis
The SOP asks officers to adjust for amendments. Example: ₹2 lakh of March 2022 sales were missed and reported in GSTR-1 and GSTR-3B of May 2022 with tax; show both returns. Interest under Sec 50 for the two months of delay should be paid if not already.
Close
- Identify the original and correcting periods.
- Attach both returns.
- Calculate interest for the delay.
- Pay interest through DRC-03 if pending.
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