https://www.taxtmi.com/forum/issue?id=114380 Because period GST returns already filed cannot be revised, the taxpayer should disclose omitted receipts when the annual return format is activated on the GST Common Portal, using the portal's rectification mechanism; advisers further noted the prospect of a one time amnesty allowing deposit of outstanding dues before or at the time of filing the annual return. en-us Wed, 05 Dec 2018 15:40:38 +0530 Thu, 23 Jan 2025 15:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114380 Because period GST returns already filed cannot be revised, the taxpayer should disclose omitted receipts when the annual return format is activated on the GST Common Portal, using the portal's rectification mechanism; advisers further noted the prospect of a one time amnesty allowing deposit of outstanding dues before or at the time of filing the annual return. Discussion-Forum GST Wed, 05 Dec 2018 15:40:38 +0530 https://www.taxtmi.com/forum/issue?id=114380