Debit note/ supplementary invoice - GST rate change

[KrishnaKumar A]

Dear Experts,

I have a query w.r.t Debit note/ supplementary invoice. One of my client charged 5% GST in the original invoice, however actual rate was 12%. Now he want to regularize the same by increasing 7%. I understand that he can do it by issuing Debit note/ supplementary Invoice. There is no change in taxable value, only rate of tax is to be changed. How this can be dealt in GSTR 1 since there is no option to update tax without putting taxable value (for debit note and supplementary invoice) ? Kindly advice.

AI Summary

GST rate correction: adjust invoice and disclose differential tax via amended return or alternate reporting workaround.
A supplier correcting an understated GST rate cannot report a rate-only debit note in GSTR-1 because the form requires taxable value and lacks the intermediate rate option. Options: amend the original invoice entry in GSTR-1 and issue a revised invoice (accepting interest on differential), or use a workaround by entering a nominal taxable value and selecting the higher rate then adjusting the tax column to the differential. Form GST ANX-1 is expected to permit debit notes with zero taxable value.