AMENDMENT IN GSTR 1

[Richa Goyal]

Sir,

The gst no of the supplier has been wrongly mentioned in the GSTR-1 due to which the credit in not reflected in the GSTR- 2A of of hte supplier.

how can we correct the GST no of the supplier.

[KASTURI SETHI]

If we mention wrong registration no. while filing GSTR-1, the Common Portal System does not allow to proceed. How the mistake has been committed ? Pl. elaborate. For which month ?

[Richa Goyal]

period is April 18 to March' 19. The GST number is of another party and therefore it was not regjected by the system and the GSTR-1 could be filed.

[KASTURI SETHI]

ITC cannot be disallowed on such lapses. You will have to contact Helpdesk Common Portal System through jurisdictional GST Range Officer or jurisdictional Deputy Commissioner, In-charge GST Division. Frozen GSTR-1 can be reopened with the permission of the officers of the Department. You must try. I am hopeful that your problem will be solved. It is not an uphill task for the Department.

[Richa Goyal]

Sir,

Would the problem be solved by amending the GSTR-1 of the assesse in the month of october 2019.

AI Summary

Supplier GSTIN correction: seek reopening of filed GSTR 1 with portal helpdesk and jurisdictional officer permission to restore reconciliation. An incorrect supplier GSTIN was entered in GSTR 1 and accepted because it belonged to another taxpayer, causing non reflection in the supplier's GSTR 2A. Input tax credit should not be denied for such clerical errors. Rectification requires contacting the Common Portal helpdesk and escalating to the jurisdictional GST Range Officer or Deputy Commissioner to obtain permission to reopen and amend the frozen GSTR 1 so the supplier GSTIN can be corrected and reconciliation restored.