GST Error Correction in Tezpur
Filed GST returns cannot be revised. Our CA/CS team corrects errors the legal way — amend outward supplies in GSTR-1 (Table 9/10) and adjust tax or ITC in a later GSTR-3B, within the statutory limit. 100% online, no hidden charges.
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GST Error Correction in Tezpur
RoC Shillong — Morello Building, Ground Floor, Shillong – 793001
Gauhati High Court
18 (Assam)
Assam levies Professional Tax (max ₹2,500/year). Applicable to companies employing salaried staff.
Tea & Agri, Defence (4 Corps), Tourism
Tezpur is a north-bank Assam tea, agri, and defence-cantonment town.
What Is GST Error Correction?
A quick, plain-language explanation before the details.
GST Error Correction fixes mistakes in returns you have already filed. Because GSTR-1 and GSTR-3B cannot be revised, the correction is made in a later period — not by re-opening the original return.
Under Sections 37 and 39 of the CGST Act, 2017, outward-supply details are amended through Table 9/10 of a subsequent GSTR-1, and tax or ITC differences are adjusted in a subsequent GSTR-3B. Section 50 governs interest on short-paid tax.
Administered by the Goods and Services Tax Network (GSTN) under the Central Board of Indirect Taxes and Customs (CBIC), via the portal gst.gov.in.
Amendments for a financial year are allowed only up to the earlier of 30 November of the following FY or the annual-return date. After that, the error — and any missed ITC — lapses permanently.
Quick Facts
Is This Service Right for You?
Ideal for
- Businesses that reported a wrong value, rate or invoice in GSTR-1
- Taxpayers who filed an invoice against the wrong GSTIN
- Anyone who charged the wrong tax head (IGST vs CGST+SGST)
- Businesses that over-claimed or missed eligible ITC in GSTR-3B
- Taxpayers with missed, duplicate or extra invoices in a return
- Businesses whose GSTR-3B does not tally with GSTR-1 or GSTR-2B
You may need this if
- You spotted a mistake in a GSTR-1 or GSTR-3B already filed
- A buyer says they cannot see your invoice in their GSTR-2B
- You short-paid or over-paid tax due to a reporting error
- You want to claim a missed input tax credit before it lapses
- You received (or want to pre-empt) an ASMT-10 or DRC-01C notice
- You need to fix an FY before the 30 November amendment cut-off
Not sure if you need this?
Talk to an Expert →Why GST Error Correction Matters
A filed GSTR cannot be edited, so an uncorrected mistake stays on record and can trigger interest, notices and lost credit. Here is why correcting on time protects your business.
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01
No Revision Allowed
A filed GSTR-1 or GSTR-3B cannot be edited. Errors must be corrected the right way in a later period — or they stay on your record.
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02
Beat the 30 Nov Limit
Amendments and missed ITC lapse after 30 November of the next FY (or the annual-return date, if earlier). Correcting on time protects your rights.
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03
Recover Excess Tax
Tax overpaid due to an error can be adjusted forward or refunded via RFD-01 instead of being lost.
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04
Limit 18% Interest
Short-paid tax accrues 18% per annum interest under Section 50. Early, accurate correction caps the interest you owe.
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05
Fix ITC Mismatches
Correcting your GSTR-1 lets buyers claim the right ITC and keeps your GSTR-2B reconciliation clean.
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06
Avoid Notices
GSTR-1 vs 3B and 3B vs 2B gaps trigger ASMT-10 / DRC-01C notices. Proactive correction pre-empts scrutiny.
Simple, Transparent Pricing
Custom quote for your case
Fees depend on your business type and scope. Get a clear, itemised quote upfront — no hidden professional charges, government fee billed at actuals.
Who Can Apply?
Eligibility checklist
- The return with the error (GSTR-1 or GSTR-3B) is already filed and cannot be revised
- The financial year is still within the 30 November / annual-return amendment window
- You have books of account to reconcile against GSTR-1, GSTR-3B and GSTR-2B
- GST portal access (or authorised-signatory credentials) to file the amendment
- Details of the affected invoice(s) — value, rate, GSTIN, tax head and period
- Funds ready for any short-paid tax plus 18% interest, where applicable
Everything You Need. One Professional Team.
Consultation
Understand the error, the periods involved and the impact on tax, ITC and buyers.
Reconciliation
Match your books against GSTR-1, GSTR-3B and GSTR-2B to pinpoint every error.
Error Diagnosis
Identify the root cause and the correct legal route for each mistake.
GSTR-1 Amendment
Correct outward supplies via Table 9/10 in a subsequent GSTR-1.
GSTR-3B Adjustment
Adjust tax or ITC differences in a later GSTR-3B.
Interest Computation
Compute 18% interest on any short-paid tax under Section 50 and disclose it correctly.
Refund Support
Adjust or claim excess tax through RFD-01 where eligible.
Reconciliation Report
Share a documented before/after reconciliation for your records.
What You’ll Receive
What Do We Need to Correct a GST Error?
We work from your filed returns and your books to pinpoint and fix each mistake. Keep clear scans (PDF/JPG) ready — everything is collected securely online.
The Filed Returns
What was originally reported- Filed GSTR-1 of the affected period(s)
- Filed GSTR-3B of the affected period(s)
- GSTR-2B for the ITC period(s)
- GST portal login / authorised-signatory access
Books & Invoices
To reconcile against- Sales / purchase register for the period
- Copies of the affected invoices, credit / debit notes
- Correct GSTIN, value, rate and tax head details
- Bank / payment records where relevant
For a Refund (if any)
Where excess tax was paid- Working showing the excess tax paid
- Cancelled cheque / bank details for RFD-01
- Declaration on unjust enrichment where required
- Any related correspondence with the department
Returns are never re-opened
A filed GSTR-1 or GSTR-3B cannot be revised. Every correction is made in a subsequent period’s return — this is the only legally valid route.
Watch the 30 November limit
Amendments and missed ITC for a financial year are allowed only up to 30 November of the next FY or the annual-return date, whichever is earlier. Miss it and the error becomes permanent.
Interest at 18% on short tax
If the error caused short-paid tax, interest at 18% per annum (Section 50) runs from the original due date until the tax is paid.
Fixing GSTR-1 affects your buyer
A wrong GSTIN or invoice in GSTR-1 blocks your buyer’s ITC in their GSTR-2B. Correcting it quickly restores their credit and keeps the chain clean.
Don’t have all the documents?
We’ll identify what your case needs →How GST Error Correction Works (Step by Step)
A filed return is never re-opened — the fix always happens in a subsequent period’s GSTR-1 or GSTR-3B.
Consultation
Free call — tell us the error and the tax periods involved. We confirm the correct route.
Reconciliation
Match your books against GSTR-1, GSTR-3B and GSTR-2B to pinpoint every error.
GSTR-1 Amendment
Correct outward supplies via Table 9/10 in the next GSTR-1 you file.
GSTR-3B Adjustment
Adjust tax or ITC in a later GSTR-3B; pay any short tax with 18% interest.
Refund / RFD-01
Where excess tax was paid, adjust it forward or claim a refund via RFD-01.
Sign-off
We share a documented reconciliation report confirming the record is settled.
How the Correction Plays Out
| Stage | Expected Time |
|---|---|
| Spot the error — reconcile GSTR-1 vs 3B vs 2B against books | On engagement |
| GSTR-1 amendment via Table 9/10 + GSTR-3B tax/ITC adjustment | In the next return period |
| Outer limit to amend the financial year | 30 Nov of next FY (or annual-return date) |
A filed GST return is never re-opened — every correction happens in a subsequent period’s GSTR-1 or GSTR-3B, and only until the 30 November cut-off for that financial year (or the annual-return date, if earlier). Short-paid tax carries 18% interest from the original due date.
Key Dates — At a Glance
| Frequency | What Is Due |
|---|---|
| Every Period | Reconcile GSTR-1 vs GSTR-3B before filing · Match GSTR-2B against your purchase register · Use IMS to accept/reject supplier invoices |
| On a Notice | Respond to DRC-01C liability intimations · Reply to ASMT-10 scrutiny on mismatches · Keep the reconciliation working on file |
| Annually | Complete all amendments before 30 November · Reconcile the year in GSTR-9 / 9C · Claim any missed ITC before it lapses |
| Ongoing | Adjust or refund excess tax via RFD-01 · Track the 18% interest exposure on short tax · Fix wrong-GSTIN invoices fast to protect buyers |
Dates are indicative and may change with government notifications. Our team tracks every deadline so you never miss a filing.
Doing It Yourself vs TaxClue
Doing It Yourself
- Work out which table (GSTR-1 Table 9 vs 10) applies to each error
- Reconcile GSTR-1, GSTR-3B and GSTR-2B against your books
- Decide whether the fix belongs in GSTR-1, GSTR-3B or both
- Compute 18% interest correctly on any short-paid tax
- Track the 30 November / annual-return amendment limit
- File RFD-01 for excess tax and handle unjust-enrichment rules
- Risk an invalid “revision” attempt or a fresh mismatch
With TaxClue
- Full 1 vs 3B vs 2B reconciliation, not just the reported invoice
- Correct table and route chosen for every error
- Fix applied cleanly in GSTR-1 and/or a later GSTR-3B
- 18% interest computed and disclosed correctly
- The 30 Nov / annual-return limit tracked for you
- RFD-01 filed for excess tax where eligible
- A documented reconciliation report for your records
Skip the guesswork.
Let an expert handle it →Common Mistakes That Delay Your Application
TaxClue reviews your documents before filing to reduce avoidable errors.
After the Correction — Staying Clean
Every Period
- Reconcile GSTR-1 vs GSTR-3B before filing
- Match GSTR-2B against your purchase register
- Use IMS to accept/reject supplier invoices
On a Notice
- Respond to DRC-01C liability intimations
- Reply to ASMT-10 scrutiny on mismatches
- Keep the reconciliation working on file
Annually
- Complete all amendments before 30 November
- Reconcile the year in GSTR-9 / 9C
- Claim any missed ITC before it lapses
Ongoing
- Adjust or refund excess tax via RFD-01
- Track the 18% interest exposure on short tax
- Fix wrong-GSTIN invoices fast to protect buyers
Penalties & Consequences
What is at stake if you do not comply
- A filed GSTR-1 or GSTR-3B cannot be revised, so an uncorrected error stays on record permanently
- Missing the 30 November limit lets the amendment and any missed ITC lapse for good
- Short-paid tax accrues 18% per annum interest under Section 50 from the original due date
- GSTR-1 vs 3B and 3B vs 2B gaps trigger ASMT-10 / DRC-01C notices
- A wrong GSTIN left uncorrected blocks the buyer's ITC in their GSTR-2B
Regulatory Updates 2025–26
- 2025: DRC-01B (GSTR-1 vs 3B liability) and DRC-01C (ITC vs GSTR-2B) auto-intimations must be answered before further filing.
Why Businesses Choose TaxClue
CA / CS Team
Qualified Chartered Accountants and Company Secretaries with deep GST expertise.
End-to-End
From reconciliation to filing and refund — fully managed, minimal effort from you.
Correct Interest
18% interest under Section 50 computed and disclosed the right way.
100% Online
Everything over WhatsApp / email — no office visits required.
Deadline Aware
We track the 30 November / annual-return limit so nothing lapses.
Transparent Fees
A clear quote confirmed after a quick scope check — no hidden charges.
Your Documents Deserve Professional Care
- Documents handled by professionals under confidentiality
- Access limited to the team working on your file
- Communication over secure digital channels
- Documents retained only as long as needed for compliance
Frequently Asked Questions
Can a filed GST return be revised?
How do I correct a mistake in GSTR-1?
How do I fix an error in GSTR-3B?
What is the last date to correct GST errors for a financial year?
Is interest payable when I correct a GST error?
What if I paid excess GST by mistake?
I reported an invoice under the wrong GSTIN — how is it fixed?
My GSTR-3B does not match GSTR-1 or GSTR-2B — what should I do?
How do I correct an over-claimed or missed ITC?
I charged IGST instead of CGST+SGST (or vice versa) — how is that fixed?
What happens if I miss the 30 November amendment deadline?
Do you handle the notice if a mismatch already triggered one?
Can I revise a GST return after it is filed?
What is the difference between Table 9 and Table 10 of GSTR-1 for amendments?
How do I correct a wrong GSTIN reported in GSTR-1?
What is the penalty for wrongly reporting or short-paying tax in a return?
How do I claim a GST refund for tax paid twice or in excess?
Official Sources & Legal References
Every regulatory figure on this page — the no-revision rule, the 30 November limit, the amendment tables and the 18% interest — is drawn from primary law and official government sources. Verify them directly:
- GST Portal — File returns & amendmentsOfficial portal to file GSTR-1 amendments, adjust GSTR-3B and apply for RFD-01 refunds
- CGST Act, 2017 — full textSections 37 & 39 (returns / amendment) and Section 50 (interest) · India Code
- CBIC-GST — Act, Rules & NotificationsCGST Rules 2017 plus circulars and notifications on returns and amendments
- GST Portal — User Manuals & FAQsOfficial step-by-step guidance on GSTR-1 amendment (Table 9/10) and GSTR-3B
Related Guides
Section 37–39: GSTR-1 & GSTR-3B
Read guide ArticleGSTR-1 vs GSTR-3B Reconciliation
Read guide ArticleRevised Invoice under GST
Read guide ArticleSection 31–34: Tax Invoice & Notes
Read guide ArticleHow ITC Matching in GSTR-2B Works
Read guide ArticleGST Payment via PMT-06 Challan
Read guide ArticleSection 73–74: Demands & SCN
Read guideGST Error Correction Resources — All Free
Fix Your GST Return Errors — the Legal Way
CA/CS-managed GST error correction — reconciliation, GSTR-1 Table 9/10 amendment, GSTR-3B adjustment, correct 18% interest and RFD-01 refund support, before the 30 November limit. Free consultation, zero hidden charges.