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

Incorrect tax-rate reporting may not create a recoverable tax liability if actual invoices and tax paid reflect correct rates.
Incorrect tax-rate reporting in GSTR 1 for February 2019 showed higher CGST and SGST rates, while original invoices and tax paid via GSTR 3B reflected correct rates. A notice under section 61 was issued; because amendments to that GSTR 1 period are time-barred, the taxpayer should submit a factual reply with evidence explaining the portal entry error. The department should not recover additional tax if lawful tax was charged and paid, but any recipient who availed excess input tax credit must reverse it. Instruction No. 01/2022 is relevant for guidance.