Amendments of Details in GSTR 1 and Error Messages

Amendments can be made in each invoice and details at the summary level also. Both types of amendments have their own limitations. These must be followed clearly to avoid any mistakes in filing GSTR 1.

Filing period to select while reporting amendments

Return filing period must be the period in which the amendment is made. For example, if the amendment is made in August and the return filing period will be

• August, if the taxpayer is required to file monthly returns
• September, if the taxpayer is required to file quarterly returns i.e. July-September

All about Invoice level Amendments 

The following are the types of amendments covered:

• B2B Amendments 
• B2C Large Amendments 
• Credit/Debit Notes (Registered) Amendments 
• Credit Debit Note (Unregistered) Amendments 
• Export Invoices Amendments 

All about Summary Level Amendments 

B2C Others Amendments Advances Received (Tax Liability) Amendments Adjustment of Advances Amendments 

Time limit for Amendments

Amendment can be made in the later tax period also but the date of revised amended invoice date must be the last date of the original invoice tax period. For example, if an original invoice dated 12/07/2023 is being amended in August 2023, then the amended invoice date cannot be later than 31/07/2023. 

Which details cannot be amended at invoice level?

• Change a tax invoice into a bill of supply.
• Type of Export- With/Without payment cannot be amended.
• Credit Debit Notes- Details like the place of Supply/the Customer. GSTIN/Reverse charge applicable, etc is based on the original Invoice. Hence, these details must match with the details of the original Invoice.
• If the receiver of goods has already taken action on the invoices i.e. accepted or modified, the taxpayer cannot amend those invoices. These invoices will not be available for amendment.

Which details cannot be amended at summary level?

• Nil rated and the HSN Summary of Outward Supplies cannot be amended
• One cannot add a new Place of Supply

Place of Supply Amendments with Limitations 

For all the three types of summary level amendments, details of taxes are always filled on the basis of Place of Supply (POS) and tax rate. Hence the amendment of both these details are to be done at the summary level only.

If one detail is amended other linked details will also get amended automatically.  For example, you have mentioned 5% and 12% tax rates under a POS Karnataka and now you want to make amendments for 5% tax values only, then you will have enter amended values in 5% tax values as well as 12% tax values again with original values

Original POS is the basis for all amendments, you can amend the original POS and replace it with another POS but with specific conditions. 

Illustrations on Amendments

Let us look at examples of amendment possibilities:

List of Error Message and mistakes made behind these errors

While uploading the return with amendments in invoices or summary level details, you may receive the following error messages for mistakes. Refer to the below table to know the mistake behind each error message.