Revision of Return
Para 3.12
Bill
Business Process for GST on GST Return
Report on – Business Process for GST on GST Return – [October 2015]
3.12 Revision of Return
3.12.1 There would be no revision of returns.
3.12.2 All unreported invoices of previous tax period would be reflected in the return for the month in which they are proposed to be included. The interest, if applicable will be auto populated.
3.12.3 All under-reported invoice and ITC revision will have to be correc
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