GSTR-1 RETURN AMENDMENT PROCEDURES UNDER
GST
The Goods and Services Tax Act, 2017 came into force in
India with effect from 1.7.2017.
The first return for the month of July 2017 under GST
regime filed by GST taxpayers in FORM GSTR-3B before 25.8.2017 as per Notification
No.24/2017 dated 21.8.2017 which contains only abstract of outward and inward supply
of goods or services or both without recipients’ details.
There are two categories of taxpayers namely Regular taxpayer and Composition
taxpayer.
The taxpayer whose aggregate turnover exceeds Rs.1.5
Crores has to file monthly outward supplies details in FORM GSTR-1 and the
taxpayers whose aggregate turnover is less than Rs.1.5 Crores and not opted for
quarterly return filing option has to file monthly returns in FORM GSTR-1
before 10.1.2018 for the period from July 2017 to November 2017 and done so.
The normal taxpayers have filed their monthly returns in
FORM GSTR-1 before 10.1.2018 for the months from July 2017 to November 2017
before 10.1.2018 and then on the normal due dates.
The taxpayer’s whose aggregate turnover is less than
Rs.1.5 Crores and opted for composition option has to file quarterly return in
FORM GSTR-4.
The Composition opted taxpayers has filed quarterly
returns in FORM GSTR-4 before 10.1.2018 for Jul-Sep 2017 and before 15.2.2018
for Oct-Dec 2017 as per Notification No.71/2017 dated 29.12.2017 and then on
the normal quarterly due dates.
The taxpayers while filing FORM GSTR-1 were not able to
furnish the correct details of recipients for the following reasons.
a) Recipients
have not furnished their GSTIN till the date of filing of FORM GSTR-1 by the
supplier.
b) Recipient’s
correct GSTIN not furnished and hence error message displayed in GST portal.
c) Recipient’s
GSTIN not migrated.
d) Recipient
has applied for new GSTIN and pending processing.
For the above reasons and some
other reasons, the suppliers faced the difficulties and error messages in GST
Portal while filing FORM GSTR-1 and hence the suppliers disclosed the supplies
made to regular/composition taxpayers (B2B) in the table supplies made to
consumers (B2C) incorrectly.
In such cases the regular taxpayer recipients were not
able to avail Input Tax Credit for their inward supplies and hence the
recipients had to pay GST for that turnover.
Similarly if the exporters has not furnished the correct
details while filing GSTR-1 Return, there may be mismatch and hence they cannot
claim Refund on Exports and facing problems.
If the importers have not furnished the correct details they
are unable to take IGST Credit in certain cases and they will have to pay
difference of tax if any on the mistakes.
Some taxpayers have mentioned incorrect name of the
States and in such cases the recipients are not able to avail IGST Input Tax
Credit.
Some taxpayers have furnished Intra-State transactions in
Inter-State Transactions and paid IGST and some tax payers have furnished Inter-State
transactions in Intra-State transactions and paid CGST and SGST by mistake.
In order to rectify the errors,
facility has been provided in GST Portal now.
The last date for filing of Amended FORM
GSTR-1 for the financial year 2017-18 i.e. for the period from July 2017 to
March 2018 is 31.10.2018.
After 31.10.2018, Amended GSTR-1 for 2017-18
(July 2017 to March 2018) will not be possible as per rules.
The B2B supply details wrongly
furnished may be rectified now in Table 9A – Amended B2B Invoices and B2C Large
Invoices.
The Credit Notes and Debit
Notes details can be amended in Table 9C – Amended Credit /Debit Notes
(Registered) and (Unregistered).
Corrections if any can be made
in 9A – Amended Exports Invoices.
When corrections are made on
the above tables necessary corrections must be made Table 10 – Amended B2C
(Others) and if there is any amount due to the Government to be paid the difference
of GST amount may be paid along with the interest applicable.
HOW TO RECTIFY
ERRORS
Please login in the GST Portal by entering the Username
and Password and click Return Dashboard and click File Returns.
Prepare the details of outward supplies in Table 4 for
the month of September 2018 as usual.
Then add the correct invoices details of B2B in Table 9
by choosing relevant month
There are 5 Invoice Levels.
9A - Amended B2B Invoices,
9A - Amended B2C (Large)
Invoices,
9A - Amended Exports Invoices,
9C - Amended Credit/Debit Notes
(Registered)
9C - Amended Credit/Debit Notes
(Unregistered).
In Table 9A, Amended B2B invoices details may be added or
modified for earlier periods i.e. from July 2017 onwards if there are any omissions
or mistakes in GSTIN number and Recipient’s details and taxable value and tax
rates etc. (which will allow the recipient to avail Input Tax Credit) with
necessary corrections in Table 10 and the same procedure will be applicable for
9B and 9C.
Similarly if any B2B invoices were disclosed in B2C at
the time of original filing of GST returns for the period from 1.7.2017, the
same turnover may be disclosed in Table 9 and necessary corrections may be made
by mentioning the Bill Number and Date, Turnover details and tax details by
choosing the relevant month.
If the B2C turnover details are taken to B2B Add Details Table,
necessary turnover and tax amount has to be deducted in Table 10.
If the recipient of goods or services has already taken
action on the invoices like Accepted or Modified the supplier of goods or
services or both cannot amend the same invoices now.
Now choose Year and Month and select Point of Sale (Name
of the State/Union Territory) from the drop down menu and then click Amend
Details.
A new window B2C - Amend Details window will be
available.
In the new window select Original Point of Sale from the
Drop down Menu and then check rate of details and click back button. Now in the
new window select year and month and Original Point of Sale and click back
button and in the new window furnish Invoice Number details and then click
Amend Invoice.
Now in the new window make corrections by furnishing
details under Receiver GSTIN/UIN, Received/Original Invoice Date, Receiver
Name, Revised Invoice No., Total Invoice Value Revised Date and Point of sale
details and Total Invoice Value and then choose the rate of GST and furnish
turnover details and then click Save Button.
The Revised Invoice Date must be within the last date of
the same month.
The wrongly furnished Point of Sale i.e. Name of the
State and wrongly furnished rate of tax details can be amended.
In the Summary there will be four columns like uploaded
by Taxpayer, Uploaded by receiver, Amended by Receiver, Rejected by
Receiver. Amendments can be made only
in Uploaded by Taxpayer if not done by recipients.
While making corrections in Tab les 9A, 9B and 9C the
relevant details must be amended in Table 10.
