Rectification of details by supplier:
The details supplied by supplier and recipient will be matched as per provisions of sections 42 and 43 of CGST Act.
Any registered person, who has furnished the details under section 37(1) for any tax period and which have remained unmatched under section 42 or section 43, shall, upon discovery of any error or omission therein, rectify such error or omission in such manner as may be prescribed, and shall pay the tax and interest, if any, in case there is a short payment of tax on account of such error or omission, in the return to be furnished for such tax period – section 37(3) of CGST Act.
Rectification by supplier latest by 20th October or 31st December of following financial year – No rectification of error or omission in respect of the details furnished under section 37(1) shall be allowed after furnishing of the return under section 39 for the month of September following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier – proviso to section 37(3) of CGST Act.