WRONG GST NUMBER MENTIONED IN GSTR-1 RETURN.

[SANJEEV JADHAV]

Dear Sirs, My query is regarding how to amend GST number in GSTR-1 return. Our customer has two units, one is in SEZ and another unit is regular unit. During Dec-2018 and Feb-2019, we have raised some of the invoices on their regular unit by charging IGST 18%. On due date when we received payment they have given payment by deducting IGST amount and informed us that you have raised invoices on wrong unit and required the same on SEZ. They insisted for revised invoice and accordingly we have revised invoices by correcting address and GST number and sent it to party. But while amendment in GSTR-1 return, portal does not allow us to change GST number. How we can sort this issue, as we have already paid IGST. Our customer is stating you can go for refund. Is refund possible ? Hoping your suggestion in this regard.

AI Summary

GST identification error: correct by amendment, credit note with revised invoice, or pursue refund with SEZ documentation.
When a wrong GSTIN is declared in GSTR 1, attempt portal amendment or raise a technical ticket; otherwise issue a credit note and revised invoice and disclose adjustments in the relevant return within statutory time limits. For SEZ supplies, secure endorsement from the SEZ authority and a receiving unit declaration to support a refund claim, and if administrative remedies fail, write to the department and pursue appeals against refund rejections, arguing procedural lapse without dispute on supply or use.