Write a short notes on: (i) Rectification of errors / omissions in respect of returns filed u/s 39 of the CGST Act, 2017. (ii) Exception to the…

(a) (i) Rectification of errors/omissions Omission or incorrect particulars discovered in the returns filed under section 39 can be rectified in the return to be filed for the tax period during which such omission or incorrect particulars are noticed. Any tax payable as a result of such error or omission will be required to be paid along with interest. (ii) Exception to the rectification Rectification of error or omission discovered on account of scrutiny, audit, inspection or enforcement activities by tax authorities is not permitted. (iii) Time limit for making such rectification The maximum time limit within which the rectification of errors/omissions is permissible is earlier of the following dates: (a) 30 th day of November following the end of the financial year to which such details pertain or (b) Actual date of filing of the relevant annual return