https://www.taxtmi.com/forum/issue?id=120928 An inflated taxable value reported for a supply under reverse charge mechanism may be corrected through GSTR-1A if GSTR-3B has not been filed, or through amendment in a subsequent GSTR-1 if it has already been filed. A credit note may also be issued for an RCM supply where the original taxable value or tax charged exceeds the correct amount, since Section 34 of the CGST Act does not exclude RCM supplies. Where an e-invoice has been generated and the IRN cancellation window has expired, a linked credit note is the appropriate mechanism. en-us Wed, 20 May 2026 18:45:00 +0530 Wed, 27 May 2026 07:32:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120928 An inflated taxable value reported for a supply under reverse charge mechanism may be corrected through GSTR-1A if GSTR-3B has not been filed, or through amendment in a subsequent GSTR-1 if it has already been filed. A credit note may also be issued for an RCM supply where the original taxable value or tax charged exceeds the correct amount, since Section 34 of the CGST Act does not exclude RCM supplies. Where an e-invoice has been generated and the IRN cancellation window has expired, a linked credit note is the appropriate mechanism. Discussion-Forum GST Wed, 20 May 2026 18:45:00 +0530 https://www.taxtmi.com/forum/issue?id=120928