https://www.taxtmi.com/forum/issue?id=119138 Where a credit note was issued but not amended in GSTR 1 and shown only in GSTR 9, the primary response is documentary reconciliation: produce books of account and the credit note, reconcile the sales register with GSTR 3B to show the reduced transaction value and tax paid, and ensure the reduction was reflected in periodic returns (GSTR 3B) rather than only in the annual return. Also confirm that recipients did not avail input tax credit on the original invoice, since unamended GSTR 1 entries may enable recipient ITC claims. en-us Mon, 03 Jun 2024 19:11:17 +0530 Fri, 24 Jan 2025 10:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119138 Where a credit note was issued but not amended in GSTR 1 and shown only in GSTR 9, the primary response is documentary reconciliation: produce books of account and the credit note, reconcile the sales register with GSTR 3B to show the reduced transaction value and tax paid, and ensure the reduction was reflected in periodic returns (GSTR 3B) rather than only in the annual return. Also confirm that recipients did not avail input tax credit on the original invoice, since unamended GSTR 1 entries may enable recipient ITC claims. Discussion-Forum GST Mon, 03 Jun 2024 19:11:17 +0530 https://www.taxtmi.com/forum/issue?id=119138