税務申告の修正という概念は、納税者が申告時に犯した意図しない誤りを訂正できるため、税制において非常に一般的かつ不可欠な要素です。所得税を含むあらゆる税制には、指定された期間内に税務申告を修正する仕組みが設けられています。GST導入前の旧制度下でも、納税者は付加価値税（VAT）、中央物品税、サービス税の申告を修正する選択肢がありました。しかし、物品サービス税（GST）では、納税者に対してGST申告を修正する機能がまだ提供されていません。
Any error in GSTR-1 can be rectified by making amendment in GSTR-1 of future period under Amendment tabs upto specified period. However, there is no option to amend the incorrect information furnished in GSTR-3B. Due to non-availability of option to revise GST return, many taxpayers have received Show Cause Notice under GST DRC-01 on accounting of discrepancy in GST returns and this has increased litigations.
However, there is good news for taxpayers as the GST portal may soon roll out the option to file revised GST returns.
The Central Board of Indirect Taxes and Customs (CBIC) is finalising the proposal's details to allow taxpayers to revise GST returns. There after, Such proposal shall be considered by the GST Council law committee. Later, The proposal will finally be forwarded to the GST Council for final decision.
The provision may be initially launched for yearly returns and then expanded to bring quarterly ones under its ambit.
As per GST officials, The GST network will need a major upgrade if the proposal gets approved. The Centre will be able to implement the new facility by April, 2025 if everything goes well.
Allowing taxpayers to file updated GST returns or revise GST returns will reduce the litigation in cases where taxpayers had no intention to evade the tax. Any unintentional mistake or calculation error can be resolved by filing revised or updated GST returns.
As per statistics, Tax officials have sent around 33,000 GST notices to businesses for discrepancies in returns filed and short payment of taxes in the 2017-18 and 2018-19 financial years.
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