Executive in gst department
274 Points
Joined June 2012
filing of gstr-1 is covered under section 37 of cgst act, 2017. As per 37(1) Every registered person shall furnish, electronically, in such form and manner as may be prescribed, the details of outward supplies of goods or services or both effected during a tax period on or before the tenth day of the month succeeding the said tax period. However, as per 37(3), Any registered person, who has furnished the details under sub-section (1) for any tax period and shall, upon discovery of any error or omission therein, rectify such error or omission in the return to be furnished for such tax period. Provided that no rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 (gstr-3b) for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier. Hence, you can make amendment in the gstr-1 under the tile "amendment of b2b"