27 September 2020
In case of any mistake in a GST return the same can be rectified in the return of subsequent months. You can rectify this by reducing the sale amount in the subsequent month(s). For Example: IN March if you had inflated your sales value by Rs. 100/-. In April if your original sales is Rs. 500/- then instead of Rs. 500/- show it as Rs. 400/-(500-100). The same will be assumed as recitified. For more information you can refer the circular No. 26/26/2017-GST dated 29th December 2017