CDNR-AMENDMENT NOT DECLARE IN GSTR-1

[ABHILASH PANICKER]

Dear Sir,

In 18-19, we forget to update CDNR-Amendment in Some Invoices (Price Reduction ) in GSTR-1., but we adjust the same in GSTR-3B., (Documents pertaining to CDNR Available with us )

Request you to please guide wether we have recd any notice from GST Deptt for the GAP Between GSTR-1 & GSTR-3B.,

[Amit Agrawal]

You need to produce supporting evidences to the effect that recipient had reversed proportionate ITC against your credit-notes (towards price-reduction along-with GST thereon) as envisioned in proviso to Section 34 (2).

Considering the failure to disclose these credit-notes in From GSTR-1, it would be advisable to have strong supporting evidences specially coming from recipient's end (say, supporting CA certificate at the end of recipient of subject credit-notes & supporting ledger statements).

This is also subject to a presumption that you have adjusted such tax-amount - while filing From GSTR-3B for the month/s - within the time permitted in Section 34 (2).

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

[Padmanathan KV]

Agreed to Amit Ji's views in toto. produce the following:-

1. Copy of the credit note

2. Certificate from CA of recipient to stating that credit pertaining to credit note has been reversed.

3. If you have corrected in GSTR-9, copy of GSTR-9

[Shilpi Jain]

There have been a few High Court decisions which have been in favour of the assessees when these kind of errors have happened. So this miss should be considered as a procedural error or mistake and should be allowed to be adjusted.

AI Summary

Guidance on Addressing GSTR-1 and GSTR-3B Discrepancies for 2018-19 Invoices Under Section 34(2) Compliance A user inquired about forgetting to update CDNR-Amendment for some invoices in GSTR-1 for 2018-19, although adjustments were made in GSTR-3B. They sought guidance on potential notices from the GST Department due to discrepancies between GSTR-1 and GSTR-3B. Responses suggested providing evidence that the recipient reversed the ITC against credit notes, including a CA certificate and ledger statements. It was advised to ensure compliance with Section 34(2) regarding tax adjustments. Another response mentioned favorable High Court decisions for similar procedural errors, suggesting the mistake might be considered minor and adjustable.