GSTR1 upload Invoice No mistake in F.Y 21-22

[siby jose]

Sir, in 21-22 an Invoice uploaded with wrong Inv No in GSTR-1 all other details are correct .i.e inv generated manually in word and it enter in tally as journal so automatic GSTR-1 generation take Journal No as Inv no, recipient is a Bank, now demand to rectify. what to do?

[Raam Srinivasan Swaminathan Kalpathi]

There is no way to rectify this that can be thought of.  If the amount involved is substantial the only option will be to file a writ in the High Court seeking to direct the GST department to allow amendment of GSTR-1 for 2021-22.  There has been many such instances where favourable verdicts have been bestowed  by the Courts.  Thanks

[KASTURI SETHI]

On this issue there is a plethora of case laws in favour of assessee. A few are appended below :-

2023 (12) TMI 729 - BOMBAY HIGH COURT - STAR ENGINEERS (I) PVT. LTD. Versus UNION OF INDIA

2021 (3) TMI 524 - MADRAS HIGH COURT - PENTACLE PLANT MACHINERIES PVT. LTD. Versus OFFICE OF THE GST COUNCIL, NEW DELHI

2023 (3) TMI 628 - MADRAS HIGH COURT -  DEEPA TRADERS Versus PRINCIPAL CHIEF COMMISSIONER PRINCIPAL CHIEF COMMISSIONER OF GST & CENTRAL EXCISE, CHENNAI

 

[Shilpi Jain]

See if u can give a declaration to the recipient regarding the error and the fact that taxes were all paid.

[Shilpi Jain]

If this is given then at later forums the recipient should have better footing to defend the case

[siby jose]

Thank you all for the support,your replies are showing there are some ways to resolve the issue. GSTN, Amount GST amount all are correct. Employees of the bank realise the matter but their system sotware cannot nullify, so our next bill amount are holding. Thank You all. Siby

AI Summary

User Faces Incorrect Invoice Number in GSTR-1 for 2021-22; Seeks Solutions for Rectification In a discussion forum, a user reported an issue with an incorrect invoice number uploaded in GSTR-1 for the financial year 2021-22, where all other details were correct. The recipient, a bank, demanded rectification. One response suggested filing a writ in the High Court if the amount is substantial, citing favorable court rulings in similar cases. Another response recommended providing a declaration to the recipient about the error and confirming taxes were paid. The original poster acknowledged the advice, noting the bank's system cannot rectify the error, affecting subsequent billing.