Fix Past Filing Errors Before They Become Costly Notices
Many businesses accumulate GST filing errors over time — mismatched ITC claims, missed invoices, wrongly reported turnover, incorrect tax rates, or unfiled returns from past periods. Left unaddressed, these discrepancies attract automated GST notices, demands, and penalties from the department's ASMT-10 scrutiny and annual reconciliation process.
GST Regularisation is the process of systematically identifying all past errors, filing amendment returns or reconciliation statements, responding to pending notices, and bringing your GST compliance record back to a clean, accurate state. This is especially critical before filing your Annual Return (GSTR-9/9C), where all discrepancies across the year are reconciled.
VITTAX's GST Correction team conducts a thorough review of your past returns, identifies all mismatches, prepares a corrective action plan, files amendments where possible, and guides you through the regularisation process — minimising penalties through voluntary disclosure and proactive correction.
Who Needs This?
Process & Timeline
Diagnostic Review [Week 1]
We analyse all past GSTR-1, GSTR-3B, GSTR-2A/2B, and books of accounts to identify all mismatches, missed invoices, and filing gaps.
Error Mapping & Priority Assessment [Week 1–2]
We categorise errors by type (ITC mismatch, output tax error, non-filing) and assess penalty exposure for each.
Corrective Filing & Amendments [Week 1–2]
We file pending returns, make amendments in subsequent return periods, and prepare reconciliation statements to address identified gaps.
Notice Response (if any pending) [Parallel]
We draft and file responses to any pending ASMT-10, DRC-01, or scrutiny notices, with supporting documentation.
Clean Compliance Certificate [On Completion]
We provide you a summary report of all corrections made and a roadmap for ongoing clean compliance.
Pricing
Basic Correction
₹3,999 (one-time)
For 1–6 months of filing gaps or errors
Ideal for: Businesses with minor errors or short filing gaps
Full Year Regularisation
₹7,999 (one-time)
For 7–12 months of errors or mismatches
Ideal for: Businesses preparing for annual return or facing departmental scrutiny
Multi-Year Cleanup
₹14,999+ (based on complexity)
For 2+ years of historical errors
Ideal for: Businesses with long-pending compliance gaps or under GST audit
Frequently Asked Questions
Can I correct errors in a GSTR-3B already filed?
GSTR-3B cannot be directly amended. However, corrections to output tax liability can be made in subsequent returns. ITC errors can be addressed through ITC reversal or reclaims through the next period's GSTR-3B. For GSTR-1, amendment tables (Table 9A, 9B, 9C) allow corrections.
What is the penalty for non-filing of GST returns?
Late fee is ₹50/day (₹20 for nil returns), plus 18% interest on outstanding tax. For prolonged non-compliance, the GST department can cancel your registration and initiate best-judgement assessment — resulting in demands you must disprove.
Can voluntary disclosure reduce penalties?
Yes. Voluntary disclosure with payment of correct tax and interest, before a notice is issued, typically results in only interest being charged with no penalty. VITTAX helps you identify and disclose errors proactively.
⚡ Common Errors Fixed
Book a GST Review → We identify errors, file corrections, and minimise your penalty exposure