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CMA Final · Indirect Tax Laws and Practice · Walkthrough of GSTN Portal

Sharma Enterprises has filed GSTR-1 for a month and wants to correct an invoice value error discovered afterwards. On the GST portal, which approach is correct for correcting a B2B invoice already reported in a filed GSTR-1?

A filed GSTR-1 cannot be re-opened or edited. The supplier corrects a wrongly reported B2B invoice through the amendment table, Table 9A, in the GSTR-1 of a later tax period. GSTR-3B does not automatically correct invoice-level details.

  1. AAmend it through the amendment table (Table 9A) of a later period's GSTR-1Correct
  2. BRe-open and edit the filed GSTR-1 of that month on the portal
  3. CDelete the invoice from the portal through a helpdesk request
  4. DIgnore it, since GSTR-3B corrects it automatically

Explanation

A filed GSTR-1 cannot be edited. Errors in B2B invoices are corrected by amendments in the amendment table of GSTR-1 for a subsequent period. GSTR-3B is a self-declared summary return and does not auto-correct outward supply details.

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