TaxTMI 
TaxTMI 
Error in Amendment of B2B Invoice in GSTR-1
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....rror in Amendment of B2B Invoice in GSTR-1<br> Query (Issue) Started By: - YASH JAIN Dated:- 9-4-2025 Last Reply Date:- 12-4-2025 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>I am getting the following error message while trying to amend an invoice relating to FY 2024-25 in GSTR-1. * A record can be amended only if it is not Accepted/Modified by the counter-party.Invoice no./Note no.h....
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....as already been Accepted/Modified by the counter-party.. What can be the issue and what is the resolution. Reply By YAGAY andSUN: The Reply: The error message you are receiving while trying to amend the invoice in GSTR-1 indicates that the invoice you are attempting to amend has already been accepted or modified by the counter-party (the recipient of the supply). This means the counter-party (y....
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....our customer) has already acknowledged or updated the information regarding this invoice in their own GSTR-2A or GSTR-3B, and thus, the invoice cannot be amended in your GSTR-1. Here's a more detailed breakdown of the situation and the resolution steps: What is the Issue? * Acceptance/Modification by Counter-party: * The counter-party (your customer) has already accepted or modified the invo....
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....ice details in their GST return (GSTR-2A/2B/3B). When they do this, the invoice becomes part of their return, and any changes made by you after they have accepted it cannot be directly amended. * This is a safeguard to ensure the integrity of GST data and prevent unauthorized or erroneous changes after the counter-party has already reported the invoice in their return. * GSTR-1 Amendment Rules....
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....: * According to GST law, invoices or credit/debit notes that have already been accepted by the recipient (i.e., reflected in their GSTR-2A/2B) cannot be amended unless the recipient provides explicit consent. * Amendments can only be made in the following cases: * The invoice has not yet been accepted/modified by the recipient in their return. * The recipient has not yet filed their retur....
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....n. Possible Reasons for the Issue: * Counter-party has filed their GSTR-3B: The counter-party might have already filed their GSTR-3B and accepted the invoice details, making it non-editable in your GSTR-1. * GSTR-2A/2B has already reflected the invoice: If your customer has already received the invoice in GSTR-2A (or GSTR-2B), any amendment would need to be done through a credit note or debit....
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.... note instead of modifying the original invoice. Resolution Steps: To resolve this issue and correct the details of the invoice, follow these steps: * Verify with the Recipient: * Check with your customer (counter-party) to see if they have already filed their GSTR-3B and whether the invoice is reflected in GSTR-2A/2B. This will confirm that the counter-party has already accepted the invoice....
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.... details. * Issue a Credit Note: * If the invoice contains an error or needs to be amended (such as a change in quantity, price, or any other details), the proper way to amend the invoice is to issue a credit note or debit note (as applicable). This is the correct procedure for amending a supply when the invoice has already been accepted by the counter-party. * Credit Note: If the value of t....
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....he supply has decreased (e.g., due to return of goods), issue a credit note. * Debit Note: If the value of the supply has increased, issue a debit note. * Ensure Proper Reporting: * After issuing the credit note or debit note, you will need to report it in your GSTR-1 for the relevant period, and the counter-party (recipient) will need to accept the note in their GSTR-2A/2B. * Check Timeli....
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....ne: * If you are trying to amend an invoice for FY 2024-25 and the counter-party has already accepted it, you may still have the option to amend the invoice by issuing the credit/debit note within the permissible timeline (typically within the same financial year or next financial year). Summary of Steps: * Confirm with the recipient if they have already accepted the invoice in their GSTR-2A ....
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....or GSTR-3B. * If the invoice is accepted, issue a credit note or debit note (as applicable) for the required changes. * Report the credit note or debit note in your GSTR-1 and ensure the recipient acknowledges it in their GSTR-2A/2B. By following the above steps, you should be able to resolve the issue and correct any errors in the original invoice. Reply By YASH JAIN: The Reply: If i had p....
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....osted wrong GST No. in portal then it can be amended Reply By YAGAY andSUN: The Reply: Yes, if you have posted the wrong GST number on a portal, it can generally be amended, but the process depends on the specific portal or platform you're using. For GST-related corrections, if you're referring to a GST return filing (like GSTR-1, GSTR-3B, etc.), here's what you can do: * GST Re....
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....turn Amendments: * If you have filed a GST return with an incorrect GSTIN (GST Number), you can correct it in the next period's return. * Amendments can be made in the next return for the incorrect GSTIN by filing the necessary details in the new period's GST returns. * For GST Registration Details: * If you have made a mistake while registering your GST details, you can apply for an amend....
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....ment in your GST registration via the GST portal. * Log into the GST Portal, go to Services > Registration > Amendment of Registration. Here, you can make necessary amendments to your business details, including correcting your GSTIN if it was entered wrong. Note: If the mistake is significant or involves wrong information in the GSTIN itself (like entering the wrong entity's GST number), y....
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....ou may need to contact the GST helpline or your GST consultant to ensure proper steps are followed. Reply By Shilpi Jain: The Reply: Try to issue a credit note and issue a fresh invoice. However, contact your customer and explain the situation and then do this. Else customer will not accept credit note then it will be an issue again.<br> Discussion Forum - Knowledge Sharing ....