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
A. Which filing period to select?
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 he is required to file monthly returns
- September if he is required to file quarterly returns i.e. July- September
B. Invoice level Amendments
B2C Large Amendments
Credit/Debit Notes (Registered) Amendments
Credit Debit Note (Unregistered) Amendments
Export Invoices Amendments
C. Amend on time
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 12/07/2018 is being amended in August then the amended invoice date cannot be later than 31/07/2018.
D. Which details cannot be amended?
- Change a tax invoice into 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 Invoice which it is linked to. Hence these details must match with the detail of the linked 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
E. Summary Level Amendments
B2C Others Amendments
Advances Received (Tax Liability) Amendments
Adjustment of Advances Amendments
F. Which details cannot be amended?
- Nil rated and the HSN Summary of Outward Supplies
- Cannot add a new Place of Supply
G. Place of Supply Amendments- Limitations
For all the 3 types of summary level amendments, details of taxes are always filled on the basis of POS and tax rate. Hence the amendment of both these details are to 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. Refer the below examples
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 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 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 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 original invoice/note was uploaded.||Revised invoice/note date is Invalid. Revised date cannot be later than the last day of the tax period when original invoice/note was uploaded.|
|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 same upload succeeds.
* Supply Type can not be changed for saved CDN .Kindly enter same supply type as original CDN .
|Original CDN number must be correctly mentioned.||Original note cannot be tracked. Please enter 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||*Original Invoice date entered is invalid. Please enter a valid invoice date.
*Invalid Original Invoice Details. Original invoice cannot be tracked. Please enter correct invoice number and date
|Revised date cannot be later than the last day of the tax period when 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)|