Sunil G asked 10 months ago
Hello, I have filed GSTR-4 return for FY 2022-23. Wherein inadvertently entered wrong figure in part of 4C-Inward supplies received from an unregistered supplier. I know we can not revise GSTR-4. But is there any other option instead of making amendment in next year GSTR-4 return. Please suggest
T.Mehra answered 10 months ago
We know that GSTR-4 cannot be revised and we can make amendment in next year’s GSTR-4.
you can also write to GST officer for manual rectification to your GSTR-4 along with “all required document and rectification application”.
https://cacube.in/question/gstr-4-annual-return-filed-mistake/
As per section 161 of CGST ACT
Without prejudice to the provisions of section 160, and notwithstanding anything contained in any other provisions of this Act, any authority, who has passed or issued any decision or order or notice or certificate or any other document, may rectify any error which is apparent on the face of record in such decision or order or notice or certificate or any other document, either on its own motion or where such error is brought to its notice by any officer appointed under this Act or an officer appointed under the State Goods and Services Tax Act or an officer appointed under the Union Territory Goods and Services Tax Act or by the affected person within a period of three months from the date of issue of such decision or order or notice or certificate or any other document, as the case may be.