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.
While there are specific details that can be amended, the following cannot be tampered with:
|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 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).
The following categories of amendments are included in this coverage:
This includes the items listed below:
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.
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.