Amendments in GSTR-1 and Error Messages
It’s usual to make mistakes while submitting your GST return. However, since the ability to make modifications and adjustments in the GST forms is restricted, it is essential to have a solid understanding of the errors that may be rectified, as well as the procedure for doing so and the deadlines associated with it. Registered taxpayers are obliged to submit a GSTR 1 return either monthly or quarterly. Taxpayers must provide information on their sales and outgoing supplies while preparing the GSTR 1 sales return.
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While there are specific details that can be amended, the following cannot be tampered with:
- If you have a tax invoice, you can’t use it as a bill of supply.
- No changes may be made to the Export With/Without Payment Type.
- Credit/Debit Notes are final, non-negotiable and cannot be changed.
- Location of Supply, GST Number of Customer, Reverse Charge Amount, etc., are all determined by the Invoice to which they relate. Consequently, these data must coincide with those on the associated Invoice.
- The taxpayer will not be able to modify invoices that have previously been approved or updated by the recipient of the goods. Those bills can’t be changed in any way.
List of Error Message and mistakes made behind errors
| Errors in the revisions | Message while uploading the data |
|---|---|
| For Amendment in B2B Transactions | |
| No changes can be made to the party’s GSTIN | GSTIN of the receiver does not match the original invoice records |
| Interstate and the reverse charge is always N when deemed export is indicated | |
| Revised date must be before the tax period’s end. Mandatorily mention the return filing date | Invalid revised invoice/note date. The revised date must be before the tax period’s end. |
| Not BOS. Choose Rate 0% and continue. | BUSY flags BOS transactions. |
| Provide the original invoice number/date. | *Invalid Original Invoice Details. Untraceable original invoice. Enter the valid invoice number and date. *Invalid original invoice date. Invoice date required. |
| For Amendments in Credit/ Debit Notes 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 credit and debit notes are de-linked from the original invoice by an amendment to the Finance Act. |
| The place of Supply can’t be changed since it is based on the Original Invoice. | If after changing POS, the Supply Type(Inter/Intra) changes only then the 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 the original CDN. |
| The original CDN number must be correctly mentioned. | The 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 the online portal, but it can be changed if pushed through API. |
| Can’t amend it to BOS | Whenever a transaction is marked as BOS in BUSY, it is considered a BOS transaction. |
| 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 credit and debit notes are de-linked from the original invoice by an amendment to the Finance Act. |
| The revised date cannot be later than the last day of the tax period when the original invoice/note was uploaded. The return filing period must be mentioned compulsorily. | The invoice date cannot be later than the return period or older than 18 months. |
| For B2C, Small Amendments | |
| Cannot add a NEW POS; however, they can modify the existing POS. | Original data for B2CS doesn’t exist. |
| Give the 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). |
The process of Amendment in the GSTR is detailed below.
Choose the Appropriate Reporting Timeframe:
The taxpayer is responsible for selecting the GST Return filing period corresponding with the month the modification is made.
Example:If the modification is carried out within April, the filing period for April will be used. If a quarterly filing is required, the filing period will be in May if the revision is submitted in April (March-May).
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Invoice level amendments
The following categories of amendments are included in this coverage:
- B2B
- B2C
- Export Invoices Amendments
- Credit/Debit Notes Amendments (Registered)
- Credit/Debit Notes Amendments (Unregistered)
- Export Invoices Amendments
Summary Level Amendments
This includes the items listed below:
- B2C amendments
- Adjustments of advanced amendments
- Advances received revisions (tax liability)
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Permitted Revision Time
If the revised Invoice date falls within the original Invoice’s final taxation period, then the revision may be made within the later taxation period. To clarify, if the original Invoice was issued on July 12, 2021, and the updated Invoice is dated July 31, 2021, then it cannot amend in August.
Changes in Place of Supply: Restrictions
The summary level modifications contain specifics about taxes that vary according to the Place of Supply (POS) and the tax rate. As a result, it is sufficient to modify these particulars at the summary level.
In case only one of the details is changed, others get instantly updated.
The adjustments are based on the first point of sale that was established. It is possible to change it and switch it out for another point of purchase, provided certain requirements are satisfied.
For this example, assume that you have set tax rates of 5% and 12% for the place of supply in Maharashtra. If you need to adjust to just 5% tax values, you will be required to re-enter the revised values for 5% tax values using only the original 12% tax values. This is necessary if you only need to change 5% tax values. Also Read : How to File GSTR 1 from BUSY
Filing Period to Select While Reporting Amendments
When reporting amendments in GST returns, you must select the tax period during which the original invoice or transaction was filed. Amendments are generally reported in the current tax period, but the corrections should reference the original filing period. For example, suppose an invoice was filed in August, and an error was identified in October. In that case, you need to select the original filing period (August) in the amendment section of the GST return. However, ensure the amendments comply with the time limits specified under GST law. Typically, corrections can be made before filing the annual or September returns of the following financial year, whichever comes earlier.
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Which Details Cannot Be Amended at Invoice Level?
Certain details in GST invoices cannot be amended at the invoice level. These include the supplier and recipient’s GSTIN, the invoice number, and the invoice date. These details are considered permanent records in GST compliance and cannot be changed once submitted. If errors occur in these fields, the only way to correct them is to cancel the original invoice and issue a new one, provided it is allowed under GST rules. Always ensure accuracy in these fields during the initial submission to avoid unnecessary complications.
Which Details Cannot Be Amended at the Summary Level?
Critical details like the tax period, GSTIN of the registered taxpayer, and the consolidated turnover of previous financial years cannot be amended at the summary level of GST returns. These details form the foundation of GST compliance and are fixed once submitted. If discrepancies are identified, they may require consultation with tax authorities or adjustments in future returns. Careful review before filing is crucial to ensure compliance with GST regulations and avoid penalties.
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Place of Supply Amendments with Limitations
Amendments to the place of supply can be made in GST returns but are subject to certain limitations. The place of supply determines the tax applicable—CGST, SGST, or IGST—and affects the recipient’s eligibility to claim input tax credits. Amendments are allowed only for clerical errors or misreported entries. However, such changes should not alter the nature of the transaction itself (e.g., inter-state to intra-state supply). Any amendment must align with GST rules and be reported within the specified timeline, ensuring proper tax compliance.
Illustrations on Amendments
Suppose you reported a taxable value of ₹1,00,000 instead of ₹1,20,000 in July’s GSTR-1. You can amend the October return by adding ₹20,000 to the taxable value in the amendment section. Similarly, if the wrong HSN code was entered, you can update it in the amendment field without changing the original invoice number. Always verify amendments against GST timelines.
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Frequently Asked Questions
- When can amendments to GSTR-1 be made?Amendments to GSTR-1 can be made in the subsequent filing periods before filing GSTR-1 for the tax period in which the error is discovered. Changes can only be made for invoices related to the current financial year and cannot be altered after the annual return is filed.
- How can amendments to GSTR-1 be made?Amendments to GSTR-1 are made using the amendment tables in subsequent GSTR-1 filings. Taxpayers can update incorrect invoice details, add missing invoices, or modify credit/debit notes through the GST portal under specific sections for amendment.
- Can an invoice already filed in GSTR-1 be deleted?Invoices once filed in GSTR-1 cannot be deleted, but they can be amended in subsequent filings. Corrections are made by entering updated invoice details or reversing incorrect data using debit/credit notes as applicable.
- How can error messages in GSTR-1 be resolved?Error messages in GSTR-1 can be resolved by carefully reviewing the uploaded data, ensuring invoice details match GSTIN records, and correcting discrepancies. The GST portal provides error codes and suggestions for resolution, which must be addressed before successful filing.
- What happens if errors in GSTR-1 are not corrected?Uncorrected errors in GSTR-1 can lead to mismatches during GST reconciliation, notices from tax authorities, and penalties. Buyers may also lose input tax credit (ITC) for mismatched invoices, potentially impacting business relationships and compliance ratings.
- Can GSTR-1 amendments be made after the financial year is over?GSTR-1 amendments cannot be made after the financial year ends and the annual return is filed. To avoid permanent discrepancies, taxpayers must ensure all corrections are completed before filing GSTR-9, the annual GST return.
- How can taxpayers avoid errors in GSTR-1 filing?Taxpayers can avoid errors in GSTR-1 by maintaining accurate records, reconciling sales data with invoices regularly, validating GSTINs, and using automated accounting software. A thorough review before filing ensures minimal errors and better compliance.
- Are there any charges for amending GSTR-1?Amending GSTR-1 on the GST portal is free. However, penalties may apply if the original or amended return is delayed or if discrepancies lead to tax demands or notices from authorities.
- What is the role of reconciliation in GSTR-1 amendments?Reconciliation ensures the data in GSTR-1 matches with books of accounts and GSTR-3B filings. It helps identify mismatches early, reducing the need for amendments and ensuring compliance with GST laws, thereby avoiding penalties or ITC mismatches.
