GSTR-1 FILED AND AFTER THAT INVOICE GET CANCELLED

[RAHUL GAIKWAD]

GSTR-1 Filed and after that due to some issue Invoice got cancelled and fresh Invoice raised.

What to do.?

Amendmend or Credit note.?

[KASTURI SETHI]

Next month via credit notes you can make adjustment. Fill in Table 9 of GSTR-1 for this purpose for earlier tax period in the GSTR-1 in the following month/quarter whichever applicable.

[Ganeshan Kalyani]

The reversal to be shown via credit note in GSTR-1.

AI Summary

Credit note adjustments: cancelled invoices after GSTR-1 filing must be reported via Table 9 in the subsequent return. Issuance of a credit note is the mechanism to reverse an invoice cancelled after GSTR-1 filing; the taxpayer must report that adjustment in the next GSTR-1 return under the table for credit/debit notes relating to earlier tax periods so the earlier outward supplies are corrected via the subsequent period's filing.