Rectification in GSTN for Inter state Supply

[SURYAKANT MITHBAVKAR]

We have cleared material in month of Dec-17 to our customer in Himachal Pradesh with IGST Charged. we have filed GSTR1 showing details of supply in that particular transaction.

Now, customer noticed that there is mistake in invoice in billing address. Customer want billing address should be in mumbai with their GSTN number and shipping address is in Himachal Pradesh to avail ITC on that particular transaction which is wrongly allotted to Himachal Pradesh Customer as per GSTR1 filed by us.

Customer clarification is that they are going to make payment to us related transaction from their Mumbai Office so they also want to take ITC on same transaction.

Kindly advise can we reverse the transaction by issuing credit note stating that mistake occured in billing address against tax invoice issued to Himachal pradesh customer.

Thereafter, we will issue fresh tax invoice on current date to customer with CGST/SGST stating earlier invoice reference because in this case we will not make any material movement only rectify mistake by issuing document.

Is there any documentary evidence for the above procedure under GST law?

[YAGAY andSUN]

You may raise an revised invoice in this matter as it is allowed in GST Laws.

[Nitika Aggarwal]

Dear Sir,

As per my view, there is no need to issue credit note for the afore-mentioned transaction.

You can amend/revise the details issued under the original invoice itself. Further, the same can be notified under column no 7A of GSTR 1. Relevant extract of the same from the said return has been reproduced hereunder for the sake of ready reference:-

"7A. Amendment to Taxable outward supplies to consumer of earlier tax periods (original supplies covered under 7 above in earlier tax period (s))"

Hope this will resolve your query.

Regards

Nitika Aggarwal

9953157961

[YAGAY andSUN]

Being Invoice is a primary document and the return is secondary and since, it is bill to ship transaction still in our view you must revise your Invoice first then your statutory returns.

[KASTURI SETHI]

I concur with the views of M/s.YAGAY and SUN Sirs.

AI Summary

Invoice amendment for billing versus shipping address permits GST return correction and adjustment of tax allocation. Correction of a billing address on an inter state supply focuses on whether to reverse an IGST invoice and reissue a CGST/SGST invoice or to amend the original invoice and GSTR 1 entries. Advisers indicate GST permits a revised or amended invoice and that corrections can be recorded in the GSTR 1 amendment field; one view prefers revising the primary invoice first then updating statutory returns.