amendment of GSTR 1

[FARIDUDDIN AHMAD]

What procedure the tax payer has to follow for rectifying the discrepancies in the GSTR 1 compared to the figures reported in GSTR 3B if tax payer again committed mistake in amending GSTR 1 in Subsiquent month and no more opportunity to amend GSTR 1 is available to tax payer.

AI Summary

Taxpayer Seeks Solutions for GSTR-1 Amendment Errors; Experts Debate Use of Credit Notes and GSTR-9 Corrections A taxpayer inquired about rectifying discrepancies in GSTR-1 after mistakenly amending it, with no further amendment opportunities. One response suggested raising a credit note against the wrong invoice and issuing a new one, or notifying the discrepancies to the authorities with supporting documents. Another participant disagreed, noting credit notes are not for correcting GSTR-1 errors, and suggested correcting the error in GSTR-9 and informing the jurisdictional officer to prevent recovery proceedings. The discussion highlighted differing opinions on handling such errors, emphasizing the need for careful filing and communication with tax authorities.