Page 14 - Ch14 _RETURNS

Answer :-
Legal Provision:

Ü If the taxpayer opts to withdraw from the composition scheme, he has to file GSTR-4 for the period for
which he has paid tax under the composition scheme.
Ü Such return is required to be furnished till 30th day of April following the end of the financial year during
which such withdrawal falls.

Discussion & Conclusion:
Ü In the given case, Mr. Kalpesh is liable to file GSTR-4 for the said F.Y. during which he opted out of
composition scheme by 30th April of next F.Y.

07. Section 39(9):- Rectifications of Errors/Omissions
CCP 14.07.18.00
Ms. Pragya, a taxpayer registered under regular scheme (Section 9), files GSTR- 3B for the month of
October on 20th November. After filing the return, she discovers that the value of a taxable supply has

been under-reported therein. Ms. Pragya now wants to file a revised GSTR-3B. Examine the scenario
and give your comments. [Study Mat]
Answer:-
Legal Provision:-

Ü As per section 39(9) of CGST Act, Under GST law, a return once filed cannot be revised but the details of
those transactions that are required to be amended can be changed in any of the future GSTR- 1s in tables
specifically provided for the same.
Discussion & Conclusion:-

Ü In given case, Ms. Pragya cannot revise GSTR-3B filed by her for the month of October.
Ü But she can amend the details of taxable supply that was underreported in GSTR-1 for November.
Ü The tax payable due to such error will be paid along with interest in GSTR-3B for November.

CCP 14.07.19.00
Discuss the provisions of Section 39(9) of the CGST Act, 2017, relating to rectification of
errors/omissions in GST returns already filed and also state its exceptions. State the time limit for
making such rectification. [CA Inter Nov 19 Exam-New]
If a return has been filed, how can it be revised if some changes are required to be made? [Study Mat]

[CA Inter MTP Mar 19-Series 1] OR
Explain the provisions of section 39(9) of the CGST Act, 2017 with reference to rectification of returns.
[CA Final RTP May 19]

Answer-
Rectifications of Errors/Omissions:-
Ü In GST, since the returns are built from details of individual transactions, there is no requirement for having
a revised return.
Ü As per section 39(9) of CGST Act, Under GST law, a return once filed cannot be revised but the details of

those transactions that are required to be amended can be changed in any of the future GSTR- 1s in
amendment tables specifically provided for the same.
Ü Omission or incorrect particulars discovered in the returns filed u/s 39 can be rectified in the return to be
filed for the tax period during which such omission or incorrect particulars are noticed.

258 CA VISHAL BHATTAD 09850850800 www.vsmartacademy.com V’Smart Academy