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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

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How to Appy Application of Rectification

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7 Replies

Rama chary Rachakonda (Master in Accounts & high court Advocate) (8545 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) (8545 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) (8545 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) (8545 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) (8545 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) (8545 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) (8545 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

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