GST Practitioner & Accounts
15049 Points
Joined March 2014
Section 139 sub 5 talks about - If any person having furnished a return under sub- section (1) or sub section (4) , discovers any omission or any wrong statement therein, he may furnish a revised retrun at any time before the expiry of one year form the end of the relevant assessment year or before the completion of the seeessment , whichever is earlier . so date will be for FY 2017-18 is 31/3/2019
So please confirm this before applying