How to Amend GSTR 1 After Filing with B2B and B2C Concept


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.

image for how to amend gstr 1 after filing

To make amendments in details of outward supplies to the registered person, follow the below steps:

  1. Click 9A – Amended B2B Invoice tile
  2. Choose the financial year from the drop-down and enter the Invoice number to amend
    Rectify mistakes in GSTR 1 pic 1
  3. Now the “AMEND INVOICE”  button.
  4. Enter the revised invoice number for the previous invoice,  In the Revised “Invoice No.” field.
  5. 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.
  6. Now click the SAVE button.
    revise gstr 1 return pic
  7. After this, You will be taken to the previous page and a message will be displayed that Request accepted successfully.
  8. Note: The status of the added invoice is Processed.
  9. Also, Here you can also edit/delete the amended invoices (under Actions).
  10. At the same time, you can amend the invoices uploaded by the receiver, modified by the receiver, or reject by the receiver.
  11. Click the BACK button.
9a - amended b2b invoices pic

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.

Form GSTR(A)

Amendment to Monthly return

Form GSTR(A) gst amendment return format pic

Download in Pdf Format

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:

30 thoughts on “How to Amend GSTR 1 After Filing with B2B and B2C Concept

  1. We have amended B2B invoice relating to June 2020 , July 2020, August a2020 and September 2020 in October 2020 in
    Customer had downloaded the supply details from GST website and had pointed out the mistakes after which only we uploaded Table 9A – Amended B2B invoices of GSTR 1 in October,
    Customer is not accepting data printed and given from Table 9A – Amended B2B invoices of GSTR 1
    He wants this to be reflected in his portal duly corrected.

    When does the corrections take effect? Is it immediately after we upload GSTR1?

    How do we ensure that data is corrected,

    Customer is even now saying Data is not corrected.

    He is not willing to share his user ID and Password for us to check.

    Pls revert on how to solve this problem

    1. Hello, I believe you have already filed the October 2020 GSTR 1. After, filing your GSTR 1, the changes should appear in GSTR 2A within 24 hors, under B2BA sheet. Please ask your customer to download GSTR 2A excel from the GST portal. Go to sheet B2BA and check the revised details.

      I hope this will help.


  2. How to correct Tax Invoice No. only (date will be the same) in April 22, Please note the Invoice uploaded on March 22.

  3. Can we amend invoice once generated in the name of M/S ‘X’ who is a non registered dealer in Feb 22 but now he wants to change this to his another registered dealer i.e. M/S ‘A’ in May 22, how is this possible please guide me

    1. HI,

      you can not amend from non-registered to registered . so either you can amend b2b or b2c.


  4. We uploaded the invoice in March 2022 GSTR1. Now the client wants us to revise the date and amount in April 2022. Can we amend the same while filing GSTR1 for April. ?

  5. Sir
    In February 2021 we have updated GSTR1 by mentioning the Wrong GST Number. How we have to rectify with Correct GST Number in 2022-23? please suggest

      1. Dear Sir,
        Have interchange the GST amount of FY2020-21 of two invoice.
        Kindly suggest the solution

        1. The GST portal allows making changes in GSTR 1 of FY 2021-2022 and 2022-23 only. So prior to this period you can make some adjustments with your supplier/customer and close the matter.

  6. Amend invoice button is not enabled…
    I want to amend the date of my bill which I had filed on 06/07/2022.
    Date on which I tried to amend is 25/07/2022
    Kindly help…

  7. How many times a recipient GST no can be amended in GSTR1 of B2B.
    We have amended Recipient GST no in June22 to a wrong division now again we need to amend the same to a correct GST no to avail a input credit for the party.
    Please advise how it can be resolved.
    In portal its showing as invoice can be amended only once.

  8. Hello,
    We have 2019 invoices where GSTN was entered wrong ?
    But in 9A required period is not available, if online option is not available do we have any offline option. i.e. by submitting an application with the department ?

    1. hi,

      In my opinion, NO, there is no option as such. At other end, if you amend the invoice now also, its of no use as the recipient can not avail the ITC of 2019 Invoices now.

      I hope this helps.

      Best regards

  9. Sir invoice dated Jan 2020, Feb 2020, march2020 & sep2020 we’re amended in November 2020. There was amendment option available. The amendment was only of GSTN, where as all other details were correct. It was wrongly entered in gstr 1 for above months and amended in November2020. Is there any issue?

    1. Hi Asif

      if the GSTN is not correct, the recipient will not see it in their GSTR 2A, so they wont able to claim ITC. your liability is ok in this case.


  10. I have add purchase in Gsr R in place after out ward suppy and submitted with evc,
    Of this month, what to do now ? How yo delete

    1. Hi

      I would suggest you file the correct GSTR 3B. Include all outward invoices of next month’s GSTR 1 return. submit one intimation letter to your jurisdiction office accordingly about this mistake. adjust the tax liability of GSTR 1 and gstr 3b while filing the annual return.


  11. How to amend invoice entered in Jan-2022, now? Also if I amend a invoice no 33 I can use the invoice no 33 in future?

  12. Hi, I have mistakenly interchanged invoice number of 2 parties while filing the GSTR .When i am amending the same under 9A of subsequent month the system is showing error that the invoice no. already exists. What can i do in such case.

    1. Ask your customer to accept the invoice no. as per uploaded on the GST poral. the second option is pass the credit note against both the invoices and issue new invoice to customer.

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