Normal registered persons are required to file GST returns and statements of outward supplies (sales).
In certain circumstances, errors in GST returns must be rectified in the month during which they are noticed as part of the self-assessment of tax. The overall deadline for filing any necessary rectifications is the earlier of:
- Ìý
•ÌýÌýÌýÌý the due date for filing the return for the month
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Web page updated on 17 Mar 2025 15:59