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Rectification of return Section 37(3) - GST Ready Reckoner - GSTExtract ..... sion in such manner as may be prescribed, and shall pay the tax and interest, if any, in case there is a short payment of tax on account of such error or omission, in the return to be furnished for such tax period. first proviso to section 37(3) ,Any ..... x x x x x Extracts x x x x x Rectification of return Section 37(3) - GST Ready Reckoner - GST x x x x x Extracts x x x x x ..... h or for the quarter January to March - inserted vide Removal of Difficulties Order No. 02/2018 dated 31-12-2018. Further, the invoices and debit notes pertaining to the period July to March could be uploaded by the supplier in his GSTR-1 return up t ..... x x x x x Extracts x x x x x Rectification of return Section 37(3) - GST Ready Reckoner - GST x x x x x Extracts x x x x x
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