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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.
29th August 2021
Company taxpayers can continue filing GSTR-1 and GSTR-3B using EVC or DSC up to 31st October 2021 via the CGST notification number 32/2021 dated 29th August 2021.
26th August 2021
From 1st September 2021, taxpayers will not be able to file GSTR-1 or use the IFF for August 2021 on the GST portal if they have pending GSTR-3B filings. It applies if GSTR-3B is pending for the past two months till July 2021 (monthly filer) or for the last quarter ending 30th June 2021 (quarterly filer) as per CGST Rule 59(6).
28th May 2021
The GST Council recommended in its 43rd meeting the following:
(1) The monthly filing of GSTR-1 for May 2021 will be extended from 11th June 2021 to 26th June 2021.
(2) Filing of B2B sales invoices in IFF by QRMP taxpayers for May 2021 is extended from 13th June 2021 to 28th June 2021.
(3) Companies that are GST taxpayers have been given permission to authenticate returns using EVC instead of digital signature up to 31st August 2021.
(4) Late fee has been rationalised for future tax periods as follows:
(i) If the annual turnover in the previous financial year is up to Rs.1.5 crore then the late fee of a maximum of Rs.2,000 per return can only be charged (i.e Rs.1000 each for CGST and SGST).
(ii) If the turnover ranges between Rs.1.5 crore and Rs.5 crore then the maximum late fee of Rs.5,000 per return can only be charged (i.e Rs. 2500 each for CGST and SGST).
(iii) If the turnover is more than Rs.5 crore then a late fee of a maximum of Rs.10,000 (i.e Rs. 5000 per CGST and SGST) can be charged.
1st May 2021
(1) The due date to file GSTR-1 for April 2021 is extended from 11th May 2021 to 26th May 2021.
(2) The time limit to furnish B2B supplies on the IFF (optional facility), for April 2021 has been extended from 13th May to 28th May 2021.
9th January 2021
If a taxpayer with an annual aggregate turnover of Rs.5 crore does not opt into the QRMP scheme, he will be considered as a monthly filer of GSTR-1 and GSTR-3B from the January 2021 tax period onwards. Hence the due date for GSTR-1 shall be the 11th of next month and GSTR-3B shall be the 20th of next month.
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
The following are the types of amendments covered:
B2C Others Amendments Advances Received (Tax Liability) Amendments Adjustment of Advances 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 12/07/2021 is being amended in August then the amended invoice date cannot be later than 31/07/2021.
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.
Let us look at examples of amendment possibilities:
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.
| Mistakes made in amendments | Error Message while uploading data |
|---|---|
| For Amendment in B2B Transactions | |
| Receiver/Customer GSTIN cannot be changed. | GSTIN of Receiver does not match the original invoice records. |
| When Deemed Export is marked/labelled it is always Interstate and Reverse Charge is always N | Cleartax Validates while importing |
| Revised date cannot be later than the last day of the tax period when the original invoice/note was uploaded. Return filing period must be mentioned compulsorily. | Revised invoice/note date is Invalid. Revised date cannot be later than the last day of the tax period when the original invoice/note was uploaded. |
| Cant amend it to BOS. You just have to select Rate 0% & proceed | The transaction flags as BOS if flagged as BOS in Cleartax |
| Give the exact Original Invoice No/Invoice Date | *Invalid Original Invoice Details. Original invoice cannot be tracked. Please enter correct invoice number and date *Original Invoice date entered is invalid. Please enter a valid invoice date. |
| For Amendments in Credit/ Debit Note to Registered Person | |
| Revised date cannot be later than the last day of the tax period when the original invoice/note was uploaded. | This error no longer appears because the credit notes and debit notes are de-linked from the original invoice by an amendment to the Finance Act. |
| Place of Supply can’t be changed since it is based on Original Invoice | If after changing POS, the Supply Type(Inter/Intra) changes only then upload fails. If it remains the same upload succeeds. * Supply Type can not be changed for saved CDN .Kindly enter the same supply type as original CDN . |
| Original CDN number must be correctly mentioned. | Original note cannot be tracked. Please enter the correct note number and date. |
| For Amendments in B2C Large Transactions | |
| Place of Supply can’t be changed. | Cant change on online portal, but can be changed if pushed through API. |
| Can’t amend it to BOS | The transaction flags as BOS if flagged as BOS in Cleartax |
| Give the exact Original Invoice No/Invoice Date for an error *Original Invoice date entered is invalid. Please enter a valid invoice date. | This error no longer appears because the credit notes and debit notes are de-linked from the original invoice by an amendment to the Finance Act. |
| Revised date cannot be later than the last day of the tax period when the original invoice/note was uploaded. Return filing period must be mentioned compulsorily. | Invoice date cannot be later than the return period or older than 18 months. |
| For B2C Small Amendments | |
| Cannot add a NEW POS, however can modify the existing POS. | Original data for B2CS doesn’t exist |
| Give correct Original Return period & Original POS. | Original data for B2CS doesn’t exist |
| 1 POS cannot be split/amended/modified into 2 POS. | If you split , then the GST portal will process only 1 POS(the one which appears last in the JSON structure) |
