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

AI Summary

Invoice amendment restrictions prevent converting B2C to B2B; use credit note or reissue to enable buyer ITC.
Conversion of an issued e invoice from B2C to B2B cannot be effected on the GST portal once the IRP reporting time limit prevents regeneration of IRN; therefore a buyer cannot secure ITC by portal amendment. Forum remedies include reducing the original B2C invoice and issuing a separate B2B invoice under Table 4A, or issuing a credit note to nullify the erroneous B2C invoice and raising a new B2B invoice, with recommended narration recording correction of human error and retention of help desk correspondence.