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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.
1st February 2022
Budget 2022 updates-
(1) The last date to make amendments, corrections in GSTR-1, and upload missed invoices or debit/notes of one financial year is no longer the due date to file September return of the following year, but it is 30th November of the following year or filing of annual return, whichever is earlier.
(2) The amendments also prescribe tax period-wise sequential filing of details of outward supplies.
21st December 2021
(1) From 1st January 2022, taxpayers cannot file GSTR-1 if the previous period’s GSTR-3B was not filed.
(2) From 1st January 2022, the GST officers can initiate recovery proceedings without any show-cause notice against taxpayers who under-report sales in GSTR-3B compared to 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).
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)|