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?

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.