Rectifications to Returns after GST Audit | Taxation for CA Intermediate PDF Download

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Rectifications to Returns after GST Audit  
If any taxable person, after furnishing a return discovers any omission/incorrect details (from 
results of audit), he can rectify, subject to payment of interest. However, no rectification will 
be allowed after the due date for filing of return for the month of September or second quarter, 
(as the case may be), following the end of the financial year, or the actual date of filing of the 
relevant annual return, whichever is earlier. 
For example, X found during the audit that he has made a mistake in Oct 2017 return. X 
submitted an annual return for FY 2017-18 on 31st August 2018 along with audited accounts. 
He can rectify the Oct 2017 mistake within  20th Oct 2018 (last date for filing Sep return) Or –
31st August 2018 (the actual date of filing of relevant annual return)  
- earlier, i.e., his last date for rectifying is 31st August 2018. 
This rectification will not be allowed where results are from scrutiny/audit by the tax 
authorities. 
Form Number and Description used under Assessment and Audit: 
FORM NO. Description 
GST ASMT 01 Application for Provisional Assessment 
GST ASMT 02 Additional Documents or Details demand by Proper officer against ASMT 01 
GST ASMT 03 Reply file against ASMT 02 
GST ASMT 04 Order Pass to Allow for Provisional Assessment 
GST ASMT 05 For execute the bond and furnish the security through bank guarantee 
GST ASMT 06 Calling of Information by proper officer for Final Assessment 
GST ASMT 07 Final Assessment Order 
GST ASMT 08 Application for release of security from the proper officer 
GST ASMT 09 Order pass for releasing of security 
GST ASMT 10 Notice of discrepancies occurred at the time of Scrutiny of Returns 
GST ASMT 11 Reply against ASMT 10 
GST ASMT 12 Intimation by proper officer against reply filed in ASMT 11 
GST ASMT 13 Order of Assessment as per Section 62 
GST ASMT 14 Notice for making the best judgment Assessment 
GST ASMT 15 Order of Best Judgment Assessment after giving opportunity of being heard 
GST ASMT 16 Order of Summary Assessment made under Section 64 
GST ASMT 17 Application for Withdrawal of the summary Assessment 
GST ASMT 18 Order passed   against ASMT 18 
GST ADT-01 Notice to the registered person for intimating about Audit. 
GST ADT-02 Inform the findings of the Audit by the proper officer to the registered person
Page 2


Rectifications to Returns after GST Audit  
If any taxable person, after furnishing a return discovers any omission/incorrect details (from 
results of audit), he can rectify, subject to payment of interest. However, no rectification will 
be allowed after the due date for filing of return for the month of September or second quarter, 
(as the case may be), following the end of the financial year, or the actual date of filing of the 
relevant annual return, whichever is earlier. 
For example, X found during the audit that he has made a mistake in Oct 2017 return. X 
submitted an annual return for FY 2017-18 on 31st August 2018 along with audited accounts. 
He can rectify the Oct 2017 mistake within  20th Oct 2018 (last date for filing Sep return) Or –
31st August 2018 (the actual date of filing of relevant annual return)  
- earlier, i.e., his last date for rectifying is 31st August 2018. 
This rectification will not be allowed where results are from scrutiny/audit by the tax 
authorities. 
Form Number and Description used under Assessment and Audit: 
FORM NO. Description 
GST ASMT 01 Application for Provisional Assessment 
GST ASMT 02 Additional Documents or Details demand by Proper officer against ASMT 01 
GST ASMT 03 Reply file against ASMT 02 
GST ASMT 04 Order Pass to Allow for Provisional Assessment 
GST ASMT 05 For execute the bond and furnish the security through bank guarantee 
GST ASMT 06 Calling of Information by proper officer for Final Assessment 
GST ASMT 07 Final Assessment Order 
GST ASMT 08 Application for release of security from the proper officer 
GST ASMT 09 Order pass for releasing of security 
GST ASMT 10 Notice of discrepancies occurred at the time of Scrutiny of Returns 
GST ASMT 11 Reply against ASMT 10 
GST ASMT 12 Intimation by proper officer against reply filed in ASMT 11 
GST ASMT 13 Order of Assessment as per Section 62 
GST ASMT 14 Notice for making the best judgment Assessment 
GST ASMT 15 Order of Best Judgment Assessment after giving opportunity of being heard 
GST ASMT 16 Order of Summary Assessment made under Section 64 
GST ASMT 17 Application for Withdrawal of the summary Assessment 
GST ASMT 18 Order passed   against ASMT 18 
GST ADT-01 Notice to the registered person for intimating about Audit. 
GST ADT-02 Inform the findings of the Audit by the proper officer to the registered person
GST ADT-03 Notice about special audit to the registered person 
GST ADT-04 Inform the findings of the Audit by the proper officer to the registered person