It will be accounted that the last chance to rectify or correct any errors in the bill or GST return filing as 20th October 2018 is the last date for correction of all the errors including of missed claiming of ITC.
All the traders registered under GST can cross-check any of the errors in the return filing of the financial year 2017-18. According to the GST expert, all the transactions, invoice or credit claims of the year 2017-18 can rectify by September month due date or annual return due date, whichever is earlier, as per the GST rules.
These errors may include inward supply which can be added, deleted or modified in GSTR 3B or outward supply entry in the GSTR 1, of all those last dates is 20th October and 31 October.
Every dealer is required to reconcile the previous returns with GSTR 2A and contact the supplier or recipient for any mismatch arising out of the returns.
If in case, the taxpayer had forgotten to provide any invoice return of the year 2017-18, then he can add the detail in the September months GSTR 1 table 4 invoice along with the original date.
Also if he had not paid that tax on that invoice then he can pay it along with the interest. There is also facility of disclosure in the annual returns forms GSTR 9.
