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.,

AI Summary

Credit-note nondisclosure risks GST scrutiny; secure evidence of recipient ITC reversal and reconcile via returns.
Non-disclosure of amended credit-notes in GSTR-1 while adjusting tax in GSTR-3B requires proof that recipients reversed proportionate ITC per the proviso to Section 34(2) and that supplier adjusted tax within permitted time. Taxpayers should produce credit-note copies, recipient CA certification of ITC reversal, ledger statements, and any corrective returns (eg, GSTR-9) to substantiate conformity and avoid scrutiny.