Rectification of errors in B2B section of GSTR-1 - Transactions more than 500 invoices

[phaniraju konidena]

Dear Experts,

Please clarify -

if same invoice numbers in B2B section and export section [6A] of GSTR-1 have been uploaded erroneously through 'offline tool' i.e CSV files.

Our invoice transactions are more than 500 invoices to upload GSTR-1

Is there any provision in the tool to delete entire data from the GST portal to rectify the errors.

[Alkesh Jani]

Sir, Please refer Circular No. 26/26/2017-GST dated 29/12/2017. may help you.

[Ganeshan Kalyani]

If the return is filed then adjustment can be done in subsequent month's gstr1 return. It cannot be done in same month .

[CSSANJAY MALHOTRA]

Yes , provision exists for correction , if you have not submitted gstr-1 online.

AI Summary

GSTR-1 correction: rectify B2B/export invoice upload errors before submission or adjust them in next monthly return. If GSTR 1 has not been submitted online, the portal allows deletion or correction of B2B/export invoice data uploaded via the offline CSV tool; if the return is already filed, taxpayers must make adjustments in the subsequent month's GSTR 1 and cannot amend the already-submitted month's return. Administrative guidance in the relevant circular provides further procedural detail.