GST Returns: No Revisions Allowed, Use Notes for Corrections; Interest Auto-Populated for Unreported Invoices

There will be no revision of GST returns. Unreported invoices from previous tax periods will be included in the return for the month they are reported, with interest auto-populated if applicable. Corrections for under-reported invoices and Input Tax Credit (ITC) revisions must be made using credit or debit notes, which will appear in the return for the month of adjustment. These notes will include details to link them to the original invoice and calculate any applicable interest. Separate tables in the returns will reflect adjustments, with interest auto-populated where necessary.