Unexplained CESS in GSTR1 Equal to Invoice Amount

[Ravi]

I filed GSTR-1 with a few B2B invoices. No Compensation Cess was entered, and the HSN summary also shows zero cess. But after filing, each invoice is showing the total invoice value in the Compensation Cess field. Because of this, GSTR-3B is auto-populating a huge and incorrect cess liability.

Has anyone seen this before or knows how to get it corrected?

[KALLESHAMURTHY MURTHY K.N.]

Sir,

Provisions for correcting wrong entries in the returns.

i. If the system permits for Form GSTR-1A, you can use it to amend the affected B2B invoices in the same return period to zero out the Cess.

ii. If the first proviso is not possible, you have to go for the amendment in the next month's returns. or

Contact the concerned Local GST Office of your jurisdiction for assistance.

[Ravi]

Thank you for your response.

As the window for filing GSTR-1A closed it is not editable anymore. Hence as you suggested contacting the local GST officer is my only option.

[KASTURI SETHI]

The best option is to visit the office of jurisdictional GST Range Officer. It has happened due to snag in the functioning of software of the Common Portal. The Range Officer can solve the problem.

[KASTURI SETHI]

Such problems can be solved on the spot by jurisdictional GST Range Officer. This is my practical experience.

Politeness and humbleness and discipline are a must.

 

 

[Ravi]

Thank you for your response sir! I will visit the local jurisdictional officer.

Noted: "Politeness and humbleness and discipline are a must." - thank you!

[Sadanand Bulbule]

Sagacious suggestions.

[Ravi]

it seems your response got truncated.

[Shilpi Jain]

Can you not amend your GSTR-1 now?

[Ravi]

No, editing is disabled. I am not able to amend it. Also I didn't enter Cess, it was taking the invoice value as cess amount. I don't understand why cess is charged for photography service.

[KASTURI SETHI]

It may be due to bug in the software of Common Portal System.

[Shilpi Jain]

Editing is disabled but you can amend in the preset GSTR-1 an entry in the prior month GSTR-1.

AI Summary

Compensation cess reporting errors should be corrected through return amendment or jurisdictional assistance when portal editing is unavailable.
Compensation Cess may be incorrectly reflected at the full invoice value in B2B invoices despite no cess being entered in GSTR-1, resulting in an incorrect auto-populated cess liability in GSTR-3B. Affected invoices may be corrected through GSTR-1A in the same period where system access permits, or through amendment in the following month's GSTR-1. Where editing is disabled or the GSTR-1A window has closed, jurisdictional GST-office assistance may be sought for a possible portal software error.