(a) Rameshwar Industries is engaged in the manufacturing semi-conductors in the State of Assam. It makes only intra-State outward supplies. Following details have been made available by Rameshwar Industries: Date of commencement of businessMarch 14, 2024 Date when turnover exceeded 10 lakhMarch 29, 2024 Date when turnover exceeded 20 lakhApril 15, 2024 Date when turnover exceeded 40 lakhApril 28, 2024 Date, of application for registration as per the provisions of Section 22·of the CGST Act, 2017May 15, 2024 Date of issuance of certificate of registrationMay 29, 2024 Based on the above information, You are required to determine the following by briefly stating the relevant provision, (i) Effective date of registration of Rameshwar Industries (ii) Period for which revised tax invoice can be issued (iii) Timeline within which such revised tax invoice is to be issued.

(b) 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 rectification (iii) Time-limit for making such rectification.