Anand Kumar, a regular tax payer, filed his return of outward supplies (GSTR-1) for the month of August, 2019 before the due date. Later on, in February, 2020 he discovered certain error in the GSTR-1 return of the month

As per section 37(3) of the CGST Act, 2017, any registered person, who has furnished the details for any tax period and which have remained unmatched under section 42 or section 43 of the CGST Act, 2017 shall upon discovery of any error or omission therein rectify such error or omission in such manner as may be prescribed in the tax period in which it is noticed. The tax payer shall also be paying the tax and interest, if any, in case there is a short payment of tax on account of such error or omission, in the return to be furnished for such tax period. Rectification of details furnished in GSTR-1 shall not be allowed after: filing of monthly return for the month of September following the end of the financial year to which such details pertain; The due date of filing GSTR-3B for September 2019 in this case is 20.10.2019; or filing of the relevant annual return. Due date of filing of the annual return in this case is 31.12.2020; whichever is earlier. In the present case, the error has been noticed in the GSTR-1 for August 2019. Such error can be corrected on or before the filing of monthly return for the month of Sept 2020 or before the filing of annual return for 2019-20. In case, Mr. Anand Kumar can very well make the required corrections in GSTR-1 of August 2019 through "Amendment Tables" in GSTR-1 to be filed for the month of February 2020. He should also pay the tax and interest, if any, in case there is short payment, in the return to be furnished for February 2020.