TaxTMI 
TaxTMI 
Hello
while filing GSTR-1 for the month of Nov-2017,Jan-18,Feb-18 & Mar-18, we have shown the amount of debit notes & credit notes in advance recd column without mention of GSTIN of party.
can we amend this in Dec-2018 GSTR-1?
please advise
GSTR1 AMENDMENT FROM NOV-2017
09 Jan 2019 
3 Replies 
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Debit note requirement: portal acceptance may permit input tax credit adjustment in GSTR return amendment.
Query concerned amending earlier GSTR-1 entries that showed debit and credit notes without the supplier's GSTIN. Initially amendment was not possible, with a possible rectification via the annual return. Later the portal began accepting such debit/credit note entries; if the portal allows recording these documents, taxpayers may proceed and rely on the portal's acceptance to support their entitlement to input tax credit, provided documentary conditions for ITC and rules on set off are satisfied. (AI Summary)
Query concerned amending earlier GSTR-1 entries that showed debit and credit notes without the supplier's GSTIN. Initially amendment was not possible, with a possible rectification via the annual return. Later the portal began accepting such debit/credit note entries; if the portal allows recording these documents, taxpayers may proceed and rely on the portal's acceptance to support their entitlement to input tax credit, provided documentary conditions for ITC and rules on set off are satisfied. (AI Summary)