Unit Conversion Made Simple
Yes, you can make amendments to an already filed GSTR-1 of a particular tax period by declaring the amended details in the returnFor example: Mr. X of Kerala has sold goods to Mr. Y of Karnataka for INR 1,00,000 on 30th August 2017 and declared in the GSTR-1 of August 2017.Now he realised that he made a mistake in the date of invoice, so he can make an amended invoice with correct invoice date i.e. 16th August 2017This amended invoice can be shown in the GSTR 1 of September 2017I. What should the ‘Revised date’ be in the amended invoice?The ‘Revised date’ to be mentioned in an amended invoice must be not later than the last date of the original invoice tax period.For example, if an original invoice dated 12/07/2017 is being amended in August then the revised invoice date cannot be later than 31/07/2017J. What are the amendments not admissible or not allowed?Following details cannot be amended at Invoice level :1. The Customer GSTIN2. Changing a tax invoice into bill of supply3. Following with respect to Export Invoices cannot be amended:a) Shipping Bill Date/Bill of Export Dateb) Type of Export- With/Without payment4. Following with respect to Credit Debit Notes cannot be amended:a) Receiver/Customer GSTIN. Note: However you may amend & link any other invoice for the same GSTIN.b) Place of Supplyc) Reverse charge applicableReason: Since the above details are based on the original Invoice which itIs linked to, Hence these details must match with the details of the linkedInvoice.5. If the receiver of goods has taken action on the invoices i.e. accepted or modified and the supplier accepts such modifications in GSTR-1A, he will not be allowed to amend those invoices. The reason is that those invoices will automatically get reflected in the GSTR-1 of the supplier in the month of such acceptance under the relevant amendments table.Following details cannot be amended at summary levelNil RatedHSN summary of Outward suppliesCannot add a new place of supplyNote: However, you can replace the existing place of supply with another place of supply with some limitations. Refer the examples given belowK. What are the amendments allowable with respect to the Place of supply?With respect to Place of Supply, note the following:You can amend the original place of supply for a transaction.You cannot add any new place of supply to a transaction.Let us understand the above with the following scenarios:Nature Place of supply Rate of Tax Taxable Value AmendmentOriginal Kerala 18% 10000 AllowedAmended To Karnataka 18% 10000Original Kerala 28% 50000 AllowedAmended To Karnataka 18% 50000Original Karnataka 5% 10000 Allowed12% 20000Amended To Karnataka 18% 30000Original Kerala 18% 60000 AllowedAmended To Karnataka 28% 20000Karnataka 12% 40000Original Kerala 18% 60000 Not Allowed12% 40000Amended To Karnataka 28% 50000Kerala 12% 50000 We can see that in all those cases where the original place of supply was amended from Kerala to Karnataka (whether or not there was a change in tax rates or invoicing), the amendment is allowed.But in the last case where in addition to Kerala, Karnataka is also added as a place of supply ( irrespective of change in tax rates or invoicing ) amendment does not hold good.L. Where to show the amended invoices in GSTR-1?Declare the amended invoices or details in the tax period in which the amendment takes place as follows: Sl. no. Type of Amendment Explanation1 B2B Amendments (9A) Amendments made in the invoices already issued earlier must be reported here.These are the invoices for taxable supplies made to registered taxpayers including supplies made to SEZ/ SEZ Developers with or without payment of taxes and deemed exports.2 B2C Large Amendments (9A) Amendments in the original invoices already issued must be mentioned hereThese reflect original invoices issued for taxable outward supplies made to unregistered taxpayers where1. Supply is made interstate and2. Total invoice value is more than Rs 2,50,000/-3 Credit/Debit Notes (Registered) Amendments(9C) Credit or debit note amended against already issued Credit or debit note reported under B2B (i.e where supply is made to registered taxpayer), will be reported here.4 Credit Debit Note (Unregistered) Amendments(9C) Amended Credit or debit note issued against original Credit or debit note reported under B2C Large and Export Invoices section, will be reported here.5 Export Invoices Amendments(9A) Amended invoices issued against already issued original invoices must be reported here.Export invoices includes1. Export under bond/LUT-If you are exporting under bond or letter of undertaking and not paying IGST.2. Export with IGST-If you are exporting without furnishing bond/letter of supply and paying IGST on such supply(It excludes deemed exports & supply to SEZ)6 B2C Others Amendments (10) Amendments made in the invoices already issued earlier must be reported here.These are all those invoices not covered under1. B2B2. B2C Large3. Exports7 Advances Received (Tax Liability) Amendments (11(2)) Any amendments made to the advances received in previous tax periods has to be declared here.8 Adjustment of Advances Amendments (11(2)) Any amendments made to the advances adjusted in previous tax periods has to be declared here.
Yes, you can make amendments to an already filed GSTR-1 of a particular tax period by declaring the amended details in the returnFor example: Mr. X of Kerala has sold goods to Mr. Y of Karnataka for INR 1,00,000 on 30th August 2017 and declared in the GSTR-1 of August 2017.Now he realised that he made a mistake in the date of invoice, so he can make an amended invoice with correct invoice date i.e. 16th August 2017This amended invoice can be shown in the GSTR 1 of September 2017I. What should the ‘Revised date’ be in the amended invoice?The ‘Revised date’ to be mentioned in an amended invoice must be not later than the last date of the original invoice tax period.For example, if an original invoice dated 12/07/2017 is being amended in August then the revised invoice date cannot be later than 31/07/2017J. What are the amendments not admissible or not allowed?Following details cannot be amended at Invoice level :1. The Customer GSTIN2. Changing a tax invoice into bill of supply3. Following with respect to Export Invoices cannot be amended:a) Shipping Bill Date/Bill of Export Dateb) Type of Export- With/Without payment4. Following with respect to Credit Debit Notes cannot be amended:a) Receiver/Customer GSTIN. Note: However you may amend & link any other invoice for the same GSTIN.b) Place of Supplyc) Reverse charge applicableReason: Since the above details are based on the original Invoice which itIs linked to, Hence these details must match with the details of the linkedInvoice.5. If the receiver of goods has taken action on the invoices i.e. accepted or modified and the supplier accepts such modifications in GSTR-1A, he will not be allowed to amend those invoices. The reason is that those invoices will automatically get reflected in the GSTR-1 of the supplier in the month of such acceptance under the relevant amendments table.Following details cannot be amended at summary levelNil RatedHSN summary of Outward suppliesCannot add a new place of supplyNote: However, you can replace the existing place of supply with another place of supply with some limitations. Refer the examples given belowK. What are the amendments allowable with respect to the Place of supply?With respect to Place of Supply, note the following:You can amend the original place of supply for a transaction.You cannot add any new place of supply to a transaction.Let us understand the above with the following scenarios:Nature Place of supply Rate of Tax Taxable Value AmendmentOriginal Kerala 18% 10000 AllowedAmended To Karnataka 18% 10000Original Kerala 28% 50000 AllowedAmended To Karnataka 18% 50000Original Karnataka 5% 10000 Allowed12% 20000Amended To Karnataka 18% 30000Original Kerala 18% 60000 AllowedAmended To Karnataka 28% 20000Karnataka 12% 40000Original Kerala 18% 60000 Not Allowed12% 40000Amended To Karnataka 28% 50000Kerala 12% 50000 We can see that in all those cases where the original place of supply was amended from Kerala to Karnataka (whether or not there was a change in tax rates or invoicing), the amendment is allowed.But in the last case where in addition to Kerala, Karnataka is also added as a place of supply ( irrespective of change in tax rates or invoicing ) amendment does not hold good.L. Where to show the amended invoices in GSTR-1?Declare the amended invoices or details in the tax period in which the amendment takes place as follows: Sl. no. Type of Amendment Explanation1 B2B Amendments (9A) Amendments made in the invoices already issued earlier must be reported here.These are the invoices for taxable supplies made to registered taxpayers including supplies made to SEZ/ SEZ Developers with or without payment of taxes and deemed exports.2 B2C Large Amendments (9A) Amendments in the original invoices already issued must be mentioned hereThese reflect original invoices issued for taxable outward supplies made to unregistered taxpayers where1. Supply is made interstate and2. Total invoice value is more than Rs 2,50,000/-3 Credit/Debit Notes (Registered) Amendments(9C) Credit or debit note amended against already issued Credit or debit note reported under B2B (i.e where supply is made to registered taxpayer), will be reported here.4 Credit Debit Note (Unregistered) Amendments(9C) Amended Credit or debit note issued against original Credit or debit note reported under B2C Large and Export Invoices section, will be reported here.5 Export Invoices Amendments(9A) Amended invoices issued against already issued original invoices must be reported here.Export invoices includes1. Export under bond/LUT-If you are exporting under bond or letter of undertaking and not paying IGST.2. Export with IGST-If you are exporting without furnishing bond/letter of supply and paying IGST on such supply(It excludes deemed exports & supply to SEZ)6 B2C Others Amendments (10) Amendments made in the invoices already issued earlier must be reported here.These are all those invoices not covered under1. B2B2. B2C Large3. Exports7 Advances Received (Tax Liability) Amendments (11(2)) Any amendments made to the advances received in previous tax periods has to be declared here.8 Adjustment of Advances Amendments (11(2)) Any amendments made to the advances adjusted in previous tax periods has to be declared here.
