regarding GSTR 1

[FARIDUDDIN AHMAD]

respected sit, tax payer(Supplier) in his GSTR 1 of the month Feb 2019 inadvertently punched 18% CGST tax and 18% SGST tax in some of the invoices issued to B/B instead of 9% CGST tax and 9% SGST tax. however original invoices issued to recepient of goods are charged with 9% CGST tax and 9% SGST tax and supplier of goods(Taxpayer) paid the tax through GSTR 3B as per the liability arises to tax charged on tax invoices. department issued the notice to tax payer u/s 61.my query is from whome the department should recover taxes supplier(taxpayer) or recepient of goods. can Taxpayer file revise GSTR 1 manually along with reply of notice u/s 61.

AI Summary

Taxpayer Corrects GSTR-1 Error: 18% CGST/SGST Mistake Explained with Evidence to Drop Demand Under Section 61 A taxpayer mistakenly recorded an 18% CGST and 18% SGST in their GSTR-1 for February 2019 instead of the correct 9% rates, while the original invoices reflected the correct rates. The taxpayer paid the correct amount through GSTR-3B. The tax department issued a notice under Section 61. The discussion revolves around whether the taxpayer or the recipient should be liable for the discrepancy and if the taxpayer can manually amend GSTR-1. Responses suggest that since the error is evident and no extra tax is due, the taxpayer should explain the mistake with supporting evidence to have the demand dropped.