Table 9 of GSTR 1 Amendment for Claiming Input tax credit refund

Department of Revenue issued a circular on 15.03.2018 to clarify Table 9 of GSTR 1 Amendment for Claiming Input tax credit refund. This Circular is issued vide reference number Circular No. 37/11/2018-GST dt. 15.03.2018.  The said circular reads about the subject line as below:

3. Amendment through Table 9 of GSTR-1: It has been reported that refund claims are not being processed on account of mismatches between data contained in FORM GSTR 1, FORM GSTR-3B and shipping bills/bills of export.

In this connection, it may be noted,d that the facility of filing Table 9 in FORM GSTR 1, an amendment table that allows for amendments of invoices/ shipping bills details furnished in FORM GSTR 1 for the earlier tax period, is already available.

If a taxpayer has committed an error while entering the details of an invoice/shipping bill/bill of export in Table 6A or Table 6B of FORM GSTR-1, he can rectify the same in Table 9 of

3.1 It is advised that while processing refund claims on account of zero-rated supplies, the information contained in Table 9 of FORM GSTR 1 of the subsequent tax periods should be taken,n into cognizance, wherever applicable.

3.2 Field formations are also advised to refer to Circular No. 26/26/2017 – GST dated 29th December 2017, wherein the procedure for rectification of errors made while filing the returns in FORM GSTR 3B has been provided.

Therefore, in case of discrepancies between the data furnished by the taxpayer in FORM GSTR 3B and FORM GSTR 1, the officer shall refer to the said Circular and process the refund application accordingly.

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