Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
No revision, only amendment
Unlike an income-tax return, a GST return cannot be revised once filed. The system instead lets you amend the mistake in a future period: an invoice reported wrongly in GSTR-1 is corrected through an amendment in a later GSTR-1, and a tax error in GSTR-3B is adjusted in a subsequent GSTR-3B.
The deadline to fix it
You have until the annual cut-off — the earlier of 30 November of the following financial year or the filing of the annual return — to amend errors for a year. After that, the figures are locked, and any remaining difference is dealt with in the annual return (or via a voluntary payment). Confirm the current amendment window.
A worked example
Example: in April you billed a customer ₹1 lakh but reported ₹10,000 in GSTR-1. You correct it through an amendment in May’s GSTR-1, and pay the short tax in May’s GSTR-3B with interest. If you only notice in October, you can still amend up to the November cut-off. Spotting errors early through monthly reconciliation keeps corrections simple. Our team can reconcile and amend for you.