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    <title>GST Adjustments in Returns</title>
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    <description>Rectification of omissions in GST returns is available and must be made in the prescribed form and manner, subject to payment of interest. Rectification is time limited: it is not allowed after the due date for the return for the month of September of the following financial year (or the corresponding quarterly return) or after the actual filing date of the relevant annual return, whichever is earlier. Taxpayers must correct discrepancies between GSTR-3B and GSTR-1 or omitted nil rated purchases within these deadlines.</description>
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      <description>Rectification of omissions in GST returns is available and must be made in the prescribed form and manner, subject to payment of interest. Rectification is time limited: it is not allowed after the due date for the return for the month of September of the following financial year (or the corresponding quarterly return) or after the actual filing date of the relevant annual return, whichever is earlier. Taxpayers must correct discrepancies between GSTR-3B and GSTR-1 or omitted nil rated purchases within these deadlines.</description>
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