Amendment of Invoice GSTR-1 B2B

[Alkesh Jani]

Sir, In GSTR-1, there is a table for Amendment of Invoice B2B, for previous period. While going for amendment it asks for Revised Invoice No. Infact I have not issued any revised invoice, but I need to amend. Please guide me as I am confused between word Amend and Revised.

[KASTURI SETHI]

What is the basis for amendment in B2B ? That is issuance of revised invoice. Firstly original invoice is to be corrected by way of issuance of revised invoice (anew invoice) in lieu of original invoice.

[Ganeshan Kalyani]

You will be rectifying the original invoice by issuing revised invoice. Without issuing any new invoice how your customer will be able to correct his records. Only after your counter party corrects his data will you be able to match the data. Thanks.

[Alkesh Jani]

Sir, thanks for your prompt reply, but the question is by mistake if I have entered CGST & SCGST instead of IGST, now I want to amend that Invoice. Do I have to Revised ????

[KASTURI SETHI]

Yes. You have to revise the original invoice. Try on the common portal if it allows.

[Girish P.R]

Hello sir,

While if we ammend a bill of september and issue a revised invoice, can we issue the latest bill number with old date

For eg- if there is a problem with b.no 78 of 09th sep, we have billed upto 1200 of 20th jan, what will be the revisedinvoice number and date.

[Guest]

Hello Sir,

I am also facing the same issue...

Let's put this way, Suppose Invoice Number 44 has been raised in the Month of November (Dated: 25/11/2017), but while filing GSTR 1 Date Invoice Number 44 entered with wrong Date (Dated: 25/12/2017).

So now In GSTR 1 table for Amendment of Invoice B2B, for Previous Period, While going for amendment it asks for revised Invoice No. & Date. What should i enter??

[priyesh agrawal]

Sir,

First of all as per the sec 31(3) revised invoice can only be issued for the revising the invoices raised between effective date of registration and date of issue of registration.

Further consider a scenario where invoice was raised correctly, igst of 100 was charged on bill however cgst and sgst of 50 each was mentioned on portal due wrong selection of place of supply, in this case my invoice is correct I had to rectify my mistake, which I can do by the amendment option.

In that option where it asks for invoice no you have to mentioned the original invoice number that you want to amend, GSTIN will automatically pick that invoice data, and show to your screen where you can make changes.

[raghav garg]

I HAVE FILED GSTR 1 QUARTERLY FOR DECEMBER QUARTER. BUT I MISSED ONE INVOICE TO ENTER IN GSTR 1. HOW CAN I NOW RECTIFY IT.

[KASTURI SETHI]

Mismatch of GSTR 3 B and GSTR-1 will invite notice from the department. Penalty is imposable for procefursl lapse.However, rectification is possible only through Grevience Redressal Portal. First lodge the complaintc and then talk to them on phone giving the Complaint Ticket no. Contact the cell. Landline phone is available on the site.