Table 9A of GSTR-1

[VarunKumar Gonuguntla]

My client has issued invoice to Haryana Branch instead of UP branch and committed the same mistake while amending the invoice in Table 9A of GSTR-1. As per the act i can amend the invoice only once. We have raised and issued a Credit Note on haryana Branch, but the customer's CA is not accepting the credit note saying that how can u issue a credit note for Amended Invoice.

Is there any provision in law like this?

[Shilpi Jain]

If the credit note is being issued within the time limit u/s 34 then it does not matter whether it is for an amended invoice or other.

[Padmanathan KV]

The question of counterparty accepting the credit note does not arise at all, since you are the one declaring in GSTR-1 and reducing OPT in GSTR-3B. It is totally immaterial whether they account the said invoice as well as the credit note (to match with their GSTR-2A) or totally ignore both (as its due to your mistake and doesnt affect them) in their books of accounts.

Only thing you have to make sure is that the counterparty in Haryana branch has not availed credit on the said invoice/ amended invoice. A declaration from them/ CA would be useful.

AI Summary

Credit note validity: issuing within prescribed time permits correction of misaddressed invoice; recipient acceptance is immaterial. If a credit note is issued within the statutory time limit for issuance of credit notes, it may be used to correct an amended or misaddressed invoice; issuance timing is the key validity condition. Recipient acceptance is not a precondition for the declarant to reduce outward supplies in GSTR 3B and declare the credit note in GSTR 1, but the declarant should ensure the recipient has not availed input tax credit and may obtain a declaration to that effect.