https://www.taxtmi.com/forum/issue?id=114475 Query concerned amending earlier GSTR-1 entries that showed debit and credit notes without the supplier's GSTIN. Initially amendment was not possible, with a possible rectification via the annual return. Later the portal began accepting such debit/credit note entries; if the portal allows recording these documents, taxpayers may proceed and rely on the portal's acceptance to support their entitlement to input tax credit, provided documentary conditions for ITC and rules on set off are satisfied. en-us Wed, 09 Jan 2019 16:52:43 +0530 Thu, 23 Jan 2025 15:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114475 Query concerned amending earlier GSTR-1 entries that showed debit and credit notes without the supplier's GSTIN. Initially amendment was not possible, with a possible rectification via the annual return. Later the portal began accepting such debit/credit note entries; if the portal allows recording these documents, taxpayers may proceed and rely on the portal's acceptance to support their entitlement to input tax credit, provided documentary conditions for ITC and rules on set off are satisfied. Discussion-Forum GST Wed, 09 Jan 2019 16:52:43 +0530 https://www.taxtmi.com/forum/issue?id=114475