Go AD-Free with CAclubindia Pro and Daily Mobile Updates. Subscribe Now!

What is CGST ACT 16(5)

keshavamurthy mb (159 Points)

28 January 2025

WHAT IS THE SEC 16 (5) and Sec 16(6) please give me any Draft letter formet Rectification order

Or
How to Appy Application of Rectification

Reply
Follow
Share

7 Replies

Rama chary Rachakonda (Master in Accounts & high court Advocate) (8540 Points)
Replied 28 January 2025

Section 16(5) and Section 16(6) of the Central Goods and Services Tax (CGST) Act, 2017, deal with the rectification of errors in GST returns.

Section 16(5) Section 16(5) states that if a registered person finds any error or omission in a return furnished under Section 39 (Furnishing of returns), they can rectify the error or omission: 1.

*Before the last date for furnishing such return for the month of September or second quarter following the end of the financial year*.

2. *In such form and manner as may be prescribed*. Section 16(6) Section 16(6) states that if a return has been furnished and the proper officer has reason to believe that the return needs to be rectified, the proper officer may:

1. *Initiate the rectification proceedings*.

2. *Provide an opportunity to the registered person to be heard*.

3. *Pass an order for rectification within a period of one year from the date of furnishing of such return*. *Draft Letter Format for Rectification Application* Here's

Rama chary Rachakonda (Master in Accounts & high court Advocate) (8540 Points)
Replied 28 January 2025

Section 16(5) and Section 16(6) of the Central Goods and Services Tax (CGST) Act, 2017, deal with the rectification of errors in GST returns.

Section 16(5) Section 16(5) states that if a registered person finds any error or omission in a return furnished under Section 39 (Furnishing of returns), they can rectify the error or omission: 1.

*Before the last date for furnishing such return for the month of September or second quarter following the end of the financial year*.

2. *In such form and manner as may be prescribed*. Section 16(6) Section 16(6) states that if a return has been furnished and the proper officer has reason to believe that the return needs to be rectified, the proper officer may:

1. *Initiate the rectification proceedings*.

2. *Provide an opportunity to the registered person to be heard*.

3. *Pass an order for rectification within a period of one year from the date of furnishing of such return*. *Draft Letter Format for Rectification Application* Here's

Rama chary Rachakonda (Master in Accounts & high court Advocate) (8540 Points)
Replied 28 January 2025

Section 16(5) and Section 16(6) of the Central Goods and Services Tax (CGST) Act, 2017, deal with the rectification of errors in GST returns.

Section 16(5) Section 16(5) states that if a registered person finds any error or omission in a return furnished under Section 39 (Furnishing of returns), they can rectify the error or omission: 1.

*Before the last date for furnishing such return for the month of September or second quarter following the end of the financial year*.

2. *In such form and manner as may be prescribed*. Section 16(6) Section 16(6) states that if a return has been furnished and the proper officer has reason to believe that the return needs to be rectified, the proper officer may:

1. *Initiate the rectification proceedings*.

2. *Provide an opportunity to the registered person to be heard*.

3. *Pass an order for rectification within a period of one year from the date of furnishing of such return*. *Draft Letter Format for Rectification Application* Here's

Rama chary Rachakonda (Master in Accounts & high court Advocate) (8540 Points)
Replied 28 January 2025

Section 16(5) and Section 16(6) of the Central Goods and Services Tax (CGST) Act, 2017, deal with the rectification of errors in GST returns.

Section 16(5) Section 16(5) states that if a registered person finds any error or omission in a return furnished under Section 39 (Furnishing of returns), they can rectify the error or omission: 1.

*Before the last date for furnishing such return for the month of September or second quarter following the end of the financial year*.

2. *In such form and manner as may be prescribed*. Section 16(6) Section 16(6) states that if a return has been furnished and the proper officer has reason to believe that the return needs to be rectified, the proper officer may:

1. *Initiate the rectification proceedings*.

2. *Provide an opportunity to the registered person to be heard*.

3. *Pass an order for rectification within a period of one year from the date of furnishing of such return*. *Draft Letter Format for Rectification Application* Here's

Rama chary Rachakonda (Master in Accounts & high court Advocate) (8540 Points)
Replied 28 January 2025

Section 16(5) and Section 16(6) of the Central Goods and Services Tax (CGST) Act, 2017, deal with the rectification of errors in GST returns.

Section 16(5) Section 16(5) states that if a registered person finds any error or omission in a return furnished under Section 39 (Furnishing of returns), they can rectify the error or omission: 1.

*Before the last date for furnishing such return for the month of September or second quarter following the end of the financial year*.

2. *In such form and manner as may be prescribed*. Section 16(6) Section 16(6) states that if a return has been furnished and the proper officer has reason to believe that the return needs to be rectified, the proper officer may:

1. *Initiate the rectification proceedings*.

2. *Provide an opportunity to the registered person to be heard*.

3. *Pass an order for rectification within a period of one year from the date of furnishing of such return*. *Draft Letter Format for Rectification Application* Here's

Rama chary Rachakonda (Master in Accounts & high court Advocate) (8540 Points)
Replied 28 January 2025

Section 16(5) and Section 16(6) of the Central Goods and Services Tax (CGST) Act, 2017, deal with the rectification of errors in GST returns.

Section 16(5) Section 16(5) states that if a registered person finds any error or omission in a return furnished under Section 39 (Furnishing of returns), they can rectify the error or omission: 1.

*Before the last date for furnishing such return for the month of September or second quarter following the end of the financial year*.

2. *In such form and manner as may be prescribed*. Section 16(6) Section 16(6) states that if a return has been furnished and the proper officer has reason to believe that the return needs to be rectified, the proper officer may:

1. *Initiate the rectification proceedings*.

2. *Provide an opportunity to the registered person to be heard*.

3. *Pass an order for rectification within a period of one year from the date of furnishing of such return*. *Draft Letter Format for Rectification Application* Here's

Rama chary Rachakonda (Master in Accounts & high court Advocate) (8540 Points)
Replied 28 January 2025

Section 16(5) and Section 16(6) of the Central Goods and Services Tax (CGST) Act, 2017, deal with the rectification of errors in GST returns.

Section 16(5) Section 16(5) states that if a registered person finds any error or omission in a return furnished under Section 39 (Furnishing of returns), they can rectify the error or omission: 1.

*Before the last date for furnishing such return for the month of September or second quarter following the end of the financial year*.

2. *In such form and manner as may be prescribed*. Section 16(6) Section 16(6) states that if a return has been furnished and the proper officer has reason to believe that the return needs to be rectified, the proper officer may:

1. *Initiate the rectification proceedings*.

2. *Provide an opportunity to the registered person to be heard*.

3. *Pass an order for rectification within a period of one year from the date of furnishing of such return*. *Draft Letter Format for Rectification Application* Here's

CCI Pro

Recent Topics

More recent discussions | Post

Related Threads

Popular Discussion

Start a New Discussion

CCI Pro

Meet our PRO Members

K V RAMANA MURTHY

PRO MEMBER

Vraj Desai

PRO MEMBER

Manisha gupta

PRO MEMBER

Dinesh

PRO MEMBER

Sunder Sadani

PRO MEMBER

Subscribe to CAclubIndia Pro

Trending Online Classes

GST Demands and Recoveries: Navigating Through the Tides

CA Nipun Arora

Enroll Now

17 July 2025
Certification Course on Practical Filing of Income Tax Returns

CA Pratibha Goyal

Enroll Now

09 July 2025
Certification Course on GSTR-3B Reconciliation with GSTR-2B through AI Tools

CA Deepak Gupta

Enroll Now

15 July 2025

view all classess

Follow us

Subscribe to the latest topics :

Search Forum:

Forum Home

Popular Threads

Recent Posts

Unreplied Threads

Settings