Economy Why the annual returns and filings under GST have created utter confusion Updated : January 01, 2019 09:55 AM IST The tax department has denied legally valid tax positions to taxpayers Small taxpayers have no mechanism to correct mistakes committed during the 2017-18 financial year even if they intend to correct it by payment of additional tax or reversal of ineligible tax credits. Subscribe to Moneycontrol PRO at just Rs.33/- per month for the first year. Use code SUPERPRO. Limited period offer. Available on Web and Android.