Mistakes in GST Monthly return Can’t be rectified in GST Annual return

Q If some errors or mistakes is committed in GST Monthly return/ Quarterly Return whether it can be rectified in GST Annual return ?

The CBIC has notified Annual Return Form GSTR 9 for registered persons and GSTR 9A for persons opting composition scheme.

It is important to note that annual return contains details

whichever are already declared in the returns + Supplies which are amended in the same financial year +
Supplies pertaining to Financial Year amended through returns filed during April 2018 to September 2018.

Thus if any errors or mistakes committed in the returns of FY 2017-18 then it can not be rectified in the Annual return.

Form GSTR 9 made it clear that any errors in the filed returns CANNOT be corrected/ rectified in annual return but should be corrected in the return for the month of September 2018.

Details to be furnished in Annual Return ( Part II- Table 4 and Table 5)

Details of Outward Supplies (Part II) :-

Details of advances, inward and outward supplies on which tax is payable as declared in returns filed during the financial year (Table 4)

gstr 9 table 4

Details of Outward supplies on which tax is not payable as declared in returns filed during the financial year (Table 5)

gstr 9 table 5

Supplies of Previous Year declared in Next Year (Part V) :-

Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier