GSTR 1 and 2B in case of wrong filing by the party

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....STR 1 and 2B in case of wrong filing by the party<br> Query (Issue) Started By: - Ramanathan Seshan Dated:- 20-3-2025 Last Reply Date:- 16-4-2025 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>Dear Experts, I&#39;m seeking your help to attain clarity: Consider a situation where Mr. A, a GST-registered vendor, has two GST-registered customers: B (an existing customer) and C (a new custom....

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....er). During the onboarding process of C, Mr. A mistakenly entered B&#39;s GST number in the system for C. Now, let&#39;s consider the following: * In January, Mr. A did not make any sales to B but made an IGST tax value of Rs. 100 to C. Due to the error during onboarding, Mr. A filed his GSTR-1 under B&#39;s name instead of C&#39;s. What steps can Mr. A take to correct this mistake in his GST....

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.... returns? * In the same month (January), B&#39;s GSTR-2B shows the invoice. Should Mr. A permanently reverse the Rs. 100 in 4B(1), or should he adjust it by reducing Rs. 100 in 4A(5)? Also, if B's total ITC in 2B is Rs. 500, should Mr. A only report Rs. 400, knowing that Rs. 100 of the ITC is not valid for him? * Can Mr. A issue a credit note for the above, to correct the error and report ....

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....it in the CDNR section of his GSTR-1 in the following month regarding B? * Suppose Mr. A made an IGST tax value of Rs. 200 to Mr. B. What actions should Mr. A and Mr. B take in terms of GSTR-1 and GSTR-2B reporting and further course of action Regards, S Ram Reply By Shilpi Jain: The Reply: In case of a GST error, it is better to issue a credit note or make an amendment to the invoice in G....

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....STR-1 Reply By Ramanathan Seshan: The Reply: Dear Shilpi-mam, Thanks for your response. Regards, S ram<br> Discussion Forum - Knowledge Sharing ....