facility to amend the Tax Invoice from B2CL [B2C Large] to B2B in GST Portal

[K.lakshmipati rao]

Dear Experts,

Greetings for the day! I draw your attention to the following.

Issue-1

1.Tax Invoice E Invoice dated 02.04.2024

2.Buyer GSTN did not furnish in GSTR-1 Inadvertently and reported as B2C.

3.GSTIN status to be amended from B2C to B2B to get credit of GST ITC in Buyer GSTR 2A.

4. Help desk Resolution: Dear taxpayer, please be informed that ,You cannot amend the invoice from B2C to B2B. System will not allow you to amend the invoice from one type to another, as per advisory time limit for reporting invoices to the IRP's is 30 days, it is not acceptable after 30 days and you will get an error of IRN cannot be generated for documents older than 30 days.

5.Therefore, please suggest for further course of action OR remedy available for enabling Buyer to get credit of GST ITC in Buyer GSTR 2A.

Issue-2

Does GSTIN portal has facility to amend the Tax Invoice from B2CL [B2C Large] to B2B -Inter state Transaction?

Best Regards:Lakshmipati

9618904545

[Raam Srinivasan Swaminathan Kalpathi]

This suggestion is not within the confines of Sec. 34(1).  You may amend the B2C invoice erroneously issued under Table 9A and reduce the amount to Rs.100/-.  Now under Table 4A please raise a B2B invoice for the stated amount.  The other option will be to issue a credit note as the timelines mentioned in Sec.34(2) have not been breached and raise a new invoice on the customer.  Kindly note that both the suggestions are outside the scope of Sec.34(1).  Personally, this correspondent has never attempted this.

[Shilpi Jain]

Human error cannot be a reason for tax burden. You should proceed to either amend or issue a credit note to rectify the error. 

[K.lakshmipati rao]

Thank you Ms. Shilpi Jain.

Kindly suggest the suitable narration to furnish in the E-credit note to rectify the error. 

[Shilpi Jain]

You could mention - 'issued to rectify human error in disclosure in returns' . In your file note have a specific ref to the fact that you were unable to amend and that is the reason you have done this. Also keep the help desk reply along so that it can be furnished if questioned by dept in future,

AI Summary

Discussion on Amending Tax Invoice from B2C to B2B on GST Portal; Explore Options Beyond 30-Day Limit A user raised an issue on a discussion forum about amending a tax invoice from B2C to B2B on the GST portal, as the buyer's GSTIN was not initially furnished. The GST help desk stated that amendments are not allowed after 30 days. Suggestions included issuing a credit note or amending the invoice under specific tables, although these actions fall outside the typical provisions. Another participant emphasized that human error should not result in a tax burden and recommended issuing a credit note with a specific narration to rectify the error.