Do You Know About GST Return Amendment

Welcome to series of GST educational posts --> Do You Know About GST Return Amendment.

As usual, this 5 minutes education posts explain WHAT, WHY,  and HOW.

 Do You Know About GST Return Amendment - What

If amendment increased net payable amount to Custom i.e.

--> Increased output tax; and / or

--> Decreased input tax claimed

Permitted unlimited amendment;  and No prior approval from Custom is required.


If amendment increased net receivablle / claimed  amount from Custom i.e.

--> Decreased output tax; and / or

--> Increased input tax claimed; or

Amendment allowed in accordance to latest Custom guidelines below. Scenario below explain details.

  • GST  original return submission date - 15 Jul 15 (For monthly / quarterly return 30 Jun 15) 
  • GST Return amendment from 16 to 31 Jul 15 - Multiple amendment permitted ; No approval require
  • GST Return Due Date – 31 Jul 15
  • GST Amendment  - One amendment allowed by dates below; No approval require
    • Monthly Return  - WITHIN 30 days from last return due date i.e. by 3o Aug 15 ;
    • Quarterly Return - WITHIN 90 days from alst return due date i.e. by 29 Oct 15
  • GST amendment submission – Approval required
    • Monthly Return  - submission AFTER 30 days from last return due date i.e. AFTER 3o Aug 15 ;
    • Quarterly Return - submission AFTER 90 days from alst return due date i.e. AFTER 29 Oct 15
  • GST return amendment not approved (reflect in GST TAP) is consider invalid return.
  • Thus, preceding return will be accepted 


 What The Catch?

Increased in net payable amount to Custom - Not a likely target for Custom audit.

Increased in net receivablle / claimed  amount from Custom - A likely target for Custom audit.

To review possible risk factor, please read on Top 7 GST Offences and Risks

However, best practise is to proactive ratified errors, before errors uncovered by Custom during audit.

Taxpayer proactive action could justified lower compound, if any.


Do You Know About GST Returm Amendment - WHEN Should You Amend?

Based on scenario above, and assumed errors was uncovered a year later i.e. on Jun 2016. 

Custom expectation is back-dated amendment i.e. amend Jun 2015 return.

How about current dated amendment? For practical reason, taxpayer perference is to amend current date return. Be caution with Custom expectation.


Do You Know About GST Return Amendment - Solution?

A best practise is to

a) a quality GST Accounting Closing SOP documented a end to end process and check point; and

b) A GST audit tool that could identified and filter possible errors, perferable week before GST return due date.

Interested to know more? Feel free to contact us


  1. Do You Know GST Risk Based Audit - GST Consult says:

    […] Conpanies with frequent Return Amendment Do You Know About GST Return Amendment; […]

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