WRONG GST NO STATED IN GSTR 1 AND GSTR 9 IS FILED

[Richa Goyal]

WE HAVE FILED GSTR 9 FOR 2017-18 OF ONE CLIENT BUT GST NO OF ONE PARTY IS WRONG IN ALL GSTR 1 FILED FOR 2017-18 AND GSTR 9C FOR THAT CLIENT IS PENDING.

SHOULD WE FILE GSTR 9C OR NOT??

KINDLY PROVIDED THE SOLUTION FOR CORRECTING THE WRONG GST NO, IF AN??

[Rajagopalan Ranganathan]

Sir,

If your turnover is below ₹ 2 crores then you have an option to file GSTR 9C or not. Icf not you have to approch the jurisdiction central tax officer or the nodal officer to do the needful.

[KASTURI SETHI]

Correction is possible only through jurisdictional GST Range Officer or Asstt./Dy.Commissioner, In-charge GST Division.

[Nandan Khambete]

No correction possible in GSTR 1 now. Provide undertaking to Customer that GST has been paid however GSTIN is entered wrong, and due to technical difficulty, correction is not possible. ITC is available to Customer when supplier has "paid the GST". You have paid the GST but "reported: wrongly. Hence, not to worry.

Please provide above undertaking to Customer for his assessment purpose.

[KASTURI SETHI]

If not corrected, SCN is must. No harm in making efforts. Be pro-active. Why to wait for calamity (SCN) which is avoidable at present. At present time is in your hands. If delayed, be ready to face the rigours of litigation. It is my duty to make you aware about the options before you. To follow or not to follow is your choice.

[Rajendra Prasad]

Dear Mr/Mrs Richa Goyal,

Now correction is not possible.

Please give an undertaking to the customer.

GST Jurisdictional Officer can not change the GSTR 1 now (never)

File a revised GSTR 1 (In Physical Form ) covering the errors and condonation of the error.

If you find any error which you can not rectify online , file a letter with Jurisdictional Officer so that you can avoid penalty in future. I follow this always.

This will help you to solve problems in future.

AI Summary

Incorrect GSTIN reporting requires jurisdictional officer intervention and an undertaking to the recipient to protect input tax credit. Incorrect GSTIN entries in filed GSTR 1 cannot be amended online once filings are final; taxpayers should approach the jurisdictional GST range/divisional officer to seek rectification, provide an undertaking to the recipient confirming tax payment despite the wrong GSTIN to protect recipient's ITC, and, where possible, file a physical revised GSTR 1 with a condonation request and explanatory letter to mitigate penalty and SCN risk.