If you are looking for How to amend GSTR 1 after filing, then this article will help you to do so. One thing you should note that you can not revise GSTR 1 already filed in the previous month but you can rectify mistakes in the current month. This will help you if you have entered the wrong GST number in GSTR 1 in the previous month. Thus, here you will make changes in Table 9A – Amended b2b invoices of GSTR 1 uploaded in the previous month. This is the only way you can amend invoices in GSTR 1 of the previous month.
To make amendments in details of outward supplies to the registered person, follow the below steps:
- Click 9A – Amended B2B Invoice tile
- Choose the financial year from the drop-down and enter the Invoice number to amend
- Now the “AMEND INVOICE” button.
- Enter the revised invoice number for the previous invoice, In the Revised “Invoice No.” field.
- Enter the Revised Date using the calendar. Make amendments to the details as required in the details. The details you are going to enter here are as per the revised invoice raised against the wrong invoices.
- Now click the SAVE button.
- After this, You will be taken to the previous page and a message will be displayed that Request accepted successfully.
- Note: The status of the added invoice is Processed.
- Also, Here you can also edit/delete the amended invoices (under Actions).
- At the same time, you can amend the invoices uploaded by the receiver, modified by the receiver, or reject by the receiver.
- Click the BACK button.
Thereafter, You will be taken to the GSTR-1 main page and the 9A – Amended B2B Invoice tile. GSTR 1 will reflect the number of such invoices amended along with Total Tax Liability. kindly note that you have to pay the tax in this tax period only on the differential tax liability.
Online Demo of GSTR 1 Amendment
Here is a small video from the youtube channel made by Academy Commerce. The video covers a LIVE DEMO of Corrections in GSTR-1 of the earlier month filed. Similarly, it also covers Mistakes / Errors of FILED GSTR-1 on the GST Portal.
This video will be useful for making Corrections / Modifications of B2B, B2C, Cr Dr. Notes, etc. of filed GSTR – 1.
What is GST Amendment Return?
GST Amendment Return is a New type of Return under Goods and Service Tax. According to the 28th GST council meeting, an Amendment return will provide a facility for the amendment of invoices already filed in the previous month. Also, Taxpayers will be able to make the payment of tax through an amendment return. This will save interest liability for the taxpayers who need to pay interest under existing law.
To resolve the problem of human error i.e. wrong entries being made in the GST return, there will be a facility for the filing of amendment returns. GST Amendment return is different than a regular return. There will be a facility to file two amendment GST returns for each tax period within the time period specified in section 39(9) of the CGST Act, 2017. Amendment of entries that flow from the annexure of the main GST return shall be permissible only with the amendment of the details filled in the annexure.
This is a very good decision by the GST council as it will help many taxpayers to file a separate return in the form of the GST Amendment return. In past many taxpayers were making mistakes while uploading invoices on the portal, some of them were missing invoices. Therefore this decision will bring great relief to the taxpayers. Taxpayers expect that the Amendment of return shall be available for both inward and outward supplies.
GST Amendment Return Format
The GST Amendment return format draft is ready and available to download. Although, this will be an online return and one have to file it online only through the GST portal. In our opinion, the GST amendment return will provide a facility to make changes to the invoice already uploaded. Also, Taxpayer will able to upload a New invoice of outward supply or inward supply in the said return
We will update this page further, as soon as the government releases the GST Amendment Return format for its use. You will able to download the GST Amendment return in Word, Excel, and even pdf format.
Amendment to Monthly return
Keep visiting the GST India News Website for the Latest changes on how to amend GSTR 1 after filing. Thus, now will be able to make changes or corrections in the b2b and b2c transactions of GSTR 1 already filed. If you still have questions don’t forget to leave a comment. Similarly, kindly share this article, if it resolves your issue.
GSTR 1 Related Links: