Cdnr not declared in gstr 1

[ANUP BHATTACHARJEE]

Whether by not declaring cdnr in case on B2C supply can disallow such reduction of taxable value n tax component ? And ask the RTP to claim refund of tax paid .

AI Summary

Not Declaring CDNR in GSTR-1 for B2C Supplies: Amend Timely or Rectify in GSTR-9 with Evidence Needed A discussion on a forum addresses the issue of not declaring Credit/Debit Notes (CDNR) in GSTR-1 for B2C supplies and whether this could disallow the reduction of taxable value and tax component, potentially requiring the taxpayer to claim a refund. Responses suggest that even if the recipient is unregistered and hasn't claimed Input Tax Credit (ITC), evidence must be provided to show that the tax burden wasn't passed on. It's advised to amend GSTR-1 within the allowed timeframe or rectify it in GSTR-9. The reduction cannot be denied solely due to reporting errors, but supporting documents are necessary.