Common errors that a registered person must avoid while submitting GST return
Common errors that a registered person must avoid while submitting GST return By Adv Vishal Joshi Even after 3 years of introduction of GST Act, people registered under GST are making many errors while filing their GST returns. It is very important to file GST returns with the most accuracy to avoid litigation from the department. A wrong filing in GST return can impose a huge amount of penalty and interest on a registered person. It is to be noted that there is no provision in GST law to revise the return; therefore, we must ensure the accuracy of GST returns at the time of filing. We are discussing below a few common errors that most people commit while their GST returns. 1. Avoiding to file GST return in case of no sale or purchase Most people are of the view that if there are no transactions for sale and purchase then there is no need to file a NIL return. But that’s not true. As per GST Law, even if there is no transaction during any tax period, even then a person registered un