Error in Amendment of B2B Invoice in GSTR-1

[TAPAN RAI]

I am getting the following error message while trying to amend an invoice relating to Dec-22 in GSTR-1.

• A record can be amended only if it is not Accepted/Modified by the counter-party.Invoice no./Note no.has already been Accepted/Modified by the counter-party..

As per my knowledge, there is no procedure for Acceptance/Modification by receiver.

What can be the issue and what is the resolution. Thanks.

[Amit Agrawal]

Was the consingment was stopped during transit and GST officials endorsed the undelying documents like tax-invoice, E-way bill etc. accompaning said goods during their checking?

[Shilpi Jain]

Raise a grevieance and still if no resolution comes make an intimation to department.

In case your customer disputes payment to you since invoice not properly reflected in GSTR-2B, this can be provided.

[Amit Agrawal]

Alternatively, one may try raising debit-note / credit-note (as the case may be) u/s 34, to give effect of desired amendment in the tax-invoice.

These are ex facie views of mine and the same should not be construed as professional advice / suggestion.

AI Summary

User Faces Error Amending GSTR-1 Invoice; Consider Using Debit/Credit Note Under Section 34 for Adjustments A user encountered an error when attempting to amend a December 2022 invoice in GSTR-1, stating that amendments are not possible if the invoice has been accepted or modified by the counter-party. The user noted there is no known procedure for such acceptance or modification by the receiver. One respondent suggested checking if the consignment was stopped and documents endorsed during transit. Another advised raising a grievance and notifying the department if unresolved, and a third suggested using a debit or credit note under Section 34 to amend the invoice.