Notification on GST 03 return amendment
In accordance with Regulation 69 of the GST Regulation 2014, with effect from 23 August 2016, rules on return amendments are as follows:
1) there is no limit on return amendments until due date of submission of return.
2) amendments are allowed once within 30 days (for monthly taxable period) or 90 days (for quarterly taxable period) after last day of submission of return. subsequent amendments are subject to approval by gst officer.
3) amendments after the period stated in para 2 above are subject to approval by gst officer.
4) amendments can be made through tap but are subject to approval by gst officer
5) return amendments which are not approved by gst officer is considered invalid and previous return made before the amendment will be accepted.