Rectification of return under GST requires prescribed correction, tax and interest payment and is subject to time-bar provisions.

Rectification of return under GST permits a registered person to correct errors or omissions in outward-supply details in the prescribed manner and requires payment of tax and interest where correction results in short payment. Corrections must be made in the return for the relevant tax period, subject to a time bar-no rectification after the earlier of the 30th November following the financial year or filing of the annual return-and transitional relief extended filing for 2017-18. A reported instance allowed amendment of a missing GSTIN in GSTR 1 and recognised recipient interest claims for reversed ITC.

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