You cannot revise the GSTR 1 once filed. However, the month you realise there is an error, you can amend the error of the prior months in the GSTR 1 of the month in which you realise there is an error.
For eg: If you have already filed GSTR 1 for Jan and you realise in March that there was an error in Jan - then in the GSTR 1 of March, there is an option to amend the GSTR1 of Jan.
Amendments can be made in each invoice and details . Both type of amendments have there own limitations. These must be followed clearly to avoid any mistakes in filing GSTR 1.
A. Which filing period to select?-
Return filing period must be the period in which amendment is made. For example if amendment is made July and return filing period will be-
- July if he is required to file monthly returns
- September if he is required to file quarterly returns i.e. July- September.
B. Invoice level Amendments-
- B2B Amendments
- B2C Large Amendments
- Credit/Debit Notes (Registered) Amendments
- Credit Debit Note (Unregistered) Amendments
- Export Invoices Amendments
C. Amend on time
Amendment can be made in the later tax period also but the date of revised amended invoice date must be the last date of the original invoice tax period. For example if an original invoice dated 12/07/2018 is being amended in August then the amended invoice date cannot be later than 31/07/2018.
D. Which details cannot be amended?
1. Customer GSTIN
2. Change a tax invoice into bill of supply
3. Export Invoices
- Shipping Bill Date/Bill of Export Date cannot be amended.
- Type of Export- With/Without payment cannot be amended
4. Credit Debit Notes-
- Receiver/Customer GSTIN cannot be changed. However you may amend & link any other invoice for the same GSTIN.
- Details like the place of Supply/the Customer GSTIN/Reverse charge applicable etc is based on the Invoice which it is linked to. Hence these details must match with the detail of the linked Invoice.
5. If the receiver of goods have already taken action on the invoices i.e. accepted or modified, the taxpayer cannot amend those invoices. These invoices will not be available for amendment
E. Summary Level Amendments
- B2C Others Amendments
- Advances Received (Tax Liability) Amendments
- Adjustment of Advances Amendments
F. Which details cannot be amended?
1. Nil rated and the HSN Summary of Outward Supplies
2. Cannot add a new Place of Supply
G. Place of Supply Amendments- Limitations-
For all the 3 types of summary level amendments details of taxes are always filled on the basis of POS and tax rate. Hence the amendment of both these details are to done at summary level only.
- If one detail is amended other linked details will also get amended automatically. For example: You have mentioned 5% and 12% tax rates under a POS Gujarat and now you want to make amendments for 5% tax values only, then you will have enter amended values in 5% tax values as well as 12% tax values again with original values.
- Original POS is the basis for all amendments, you can amend the original POS and replace it with another POS but with specific conditions.
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