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

GSTR 1 amendment barriers may necessitate judicial relief or a recipient declaration to address an invoice number error.
The taxpayer uploaded an invoice with an incorrect invoice number in GSTR 1 for FY 2021-22 though all other details and tax payments were correct; the portal offers no routine way to amend that historic GSTR 1 entry. Contributors advised pursuing judicial relief to obtain permission to amend past GSTR 1 filings, relying on favorable case law in similar cases, and providing a written declaration to the recipient confirming the error and that taxes were paid to assist in defending against demands.