https://www.taxtmi.com/forum/issue?id=118412 Incorrect tax-rate reporting in GSTR 1 for February 2019 showed higher CGST and SGST rates, while original invoices and tax paid via GSTR 3B reflected correct rates. A notice under section 61 was issued; because amendments to that GSTR 1 period are time-barred, the taxpayer should submit a factual reply with evidence explaining the portal entry error. The department should not recover additional tax if lawful tax was charged and paid, but any recipient who availed excess input tax credit must reverse it. Instruction No. 01/2022 is relevant for guidance. en-us Sat, 11 Mar 2023 01:09:32 +0530 Thu, 23 Jan 2025 15:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118412 Incorrect tax-rate reporting in GSTR 1 for February 2019 showed higher CGST and SGST rates, while original invoices and tax paid via GSTR 3B reflected correct rates. A notice under section 61 was issued; because amendments to that GSTR 1 period are time-barred, the taxpayer should submit a factual reply with evidence explaining the portal entry error. The department should not recover additional tax if lawful tax was charged and paid, but any recipient who availed excess input tax credit must reverse it. Instruction No. 01/2022 is relevant for guidance. Discussion-Forum GST Sat, 11 Mar 2023 01:09:32 +0530 https://www.taxtmi.com/forum/issue?id=118412