EnglishGSTR-1 is a monthly/quarterly return that summarises all sales (outward supplies) of a taxpayer. You must make sure that a valid GSTIN is filled in while entering sales invoice details.
The first proviso to section 37(3) of the Central Goods and Services Tax Act, 2017 prescribes the time limit within which the registered person can rectify the error/ omission furnished in GSTR-1. Earlier provisions and new provisions relating to the same are tabulated hereunder –
| Earlier provisions new | New provisions effective from 1st October 2022 |
| New provisions effective from 1st October 2022 | Earlier of the following – · 30th November following the end of the respective Financial Year; or · Furnishing of relevant and return. |
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