Acting on the Order No. – 2/2018 – central Tax, the GSTN portal has enabled rectification of errors or omissions in the details furnished in Form GSTR-1. Two sections of CGST Act, 2017 were amended via Order No. – 2/2018 dated 31.12.2018. One dealt with rectification of errors in returns filed for Financial Year 2017-18, and the second is w.r.t with availing of ITC (Input Tax Credit) on the invoices for the same period.
Till recently, making amendments to invoices was not possible but taxpayers can now make amendments to their invoices, debit and credit notes for any periods of financial year 2018-19. This can be done till the due date for furnishing the details under sub-section (1) for the month of March, 2019 or for the quarter January, 2019 to March, 2019. In addition, GSTN has also allowed the extension in due date for filing Input Tax Credit on such invoices for the FY 2018-19.
As per a new provision added to Section 37 (3) of CGST Act, 2017 taxpayers are allowed to rectify any errors made in GSTR-1 returns of July 2017 to March 2018 that they have already filed, till due date for quarter ended January – March 2019, i.e., 30th April, 2019 for those who have opted for quarterly filing of GSTR-1 and till due date for filing GSTR 1 of March 2019, i.e., 11th April, 2019 for other taxpayers. The same dates would apply in case someone wants to add in any anything missed previously.
Furthermore, amended Section 16 (4) of CGST Act, 2017 allows time till due date for month of March 2019 return, i.e., 20th April, 2019, on the condition that the invoice on which Input Tax Credit is being claimed appears in the recipient’s Form GSTR-2A.
Here are some reasons to consider making Amendments to Invoices for FY 2018-19:
- Your turnover as per the book of accounts and Form GSTR-1 do not match
- You forgot to avail ITC on an invoice
- An invoice doesn’t appear in your supplier’s GSTR-2A form, resulting in payment blockage
- ITC is not availed on some entries appearing in Form GSTR-2A
- A B2B invoice was filled in as a B2C invoice, or vice versa
- Some ITC entries in accounts and in GST do not match
Steps to be taken to make Amendments to Invoices in Form GSTR-1 on GSTN Portal
1. Login to GST portal
2. Open Form GSTR-1
3. Individual tabs will appear for all types of invoices:
I. 4A, 4B, 4C, 6B, 6C – B2B Invoices
II. 5A, 5B – B2C (Large) Invoices
III. 9B – Credit / Debit Notes (Registered)
IV. 9B – Credit / Debit Notes (Unregistered)
V. 6B – Exports Invoice
VI. 9B – Amended B2B Invoices
VII. 9A – Amended B2C (Large) Invoices
VIII. 9A – Amended Exports Invoices
IX. 9C – Amended Credit / Debit Notes (Registered)
4. Click on any of the suitable tabs with the “Amended” option to amend your invoice, debit or credit notes
5. A screen will appear asking you to input the financial year and invoice number you want to amend
6. Fill in the mentioned particulars and click on “Amend Invoice”
Congratulations! you have successfully made amendments to your invoice.