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

Amendment restriction in GSTR-1 blocks invoice edits; raise grievance or use debit/credit note under Section 34. Amendment of a B2B invoice in GSTR-1 can be blocked by a portal message that the record has been 'Accepted/Modified by the counter-party.' Possible causes include endorsement of documents when consignments are stopped in transit by officials. Practical remedies recommended are raising a grievance and intimating the department if unresolved, or issuing a debit note/credit note under Section 34 to effect the desired amendment.