GSTR1 & GSTR 3B return to be filed for the month of September is very significant as the taxpayers can rectify the errors, to the extent permissible, made / undisclosed in the returns filed during the previous financial year.
The statutory timeline for the above irregularities can be rectified in the return filed for the month of September following the end of the financial year to which such error pertains. For instance, errors, if any, made in the returns filed for the FY 2020-2021 can be rectified up till the due date of filing of the return for the month of September ’21.
Source Taxguru
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