CA Intermediate · Taxation · Returns
Sundaram Traders, Madurai, is a regular taxpayer with aggregate turnover above Rs 5 crore that files GSTR-1 monthly. It wants to correct a wrong GSTIN of a recipient that it entered in an invoice reported in the GSTR-1 of June. Where should the correction be made?
The correction must be made in the amendment table of a later period's GSTR-1. A filed GSTR-1 cannot be revised, so errors in invoice details such as the recipient's GSTIN are rectified by amending them in a subsequent return.
- ABy filing a revised GSTR-1 for June
- BIn the amendment table of GSTR-1 of a later periodCorrect
- CBy filing GSTR-3B again for June
- DBy cancelling the GSTIN of the recipient
Explanation
GSTR-1 once filed cannot be revised. Errors in details of outward supplies already reported are rectified through the amendment tables of a subsequent period's GSTR-1. GSTR-3B is a summary return and is not the place to amend invoice-level recipient details.
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