Amendment of GSTR1 and GSTR 2 after filing GST Returns

 

When does a GST Tax return amount change after filing returns?


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Amendment of GSTR1 and GSTR 2 after filing GST ReturnsHow to resolve the amount of Invoice liability changes after filing GST returns?

 


The GST Tax return amount is changed in two situations mainly if GST Returns filed if not occurring any mistakes, omission deletion deliberately.

Ok, let us explain the situation where invoice amount of GST returns changes with a small example below:

 

Generating a Debit Note:

If a supplier sells his commodity to a buyer with a payment terms of 90 days from the date of dispatch. Once after supplying goods to him the seller decides, he has to charge an additional amount, either with the consent of buyer or without. Generally, in account terms it is called additional Debit Note or Invoice against the same Invoice Number. If any such situation arises, the GST tax liability against such transaction also increases. The supplier would have filed his monthly GST return with GST tax payment by then. Here, he is liable to pay GST against the additional debit note amount.

The GST Law provides to amend such changes of debit invoice if the tax payer already submitted his tax return under GSTR1 (Supplier’s GST return). There is separate table in GSTR1 for the purpose of amending previously declared GST tax details.

Generating a Credit Note:

The supplier may reduce invoice value of a particular situation after generating invoice by providing any discount, agrees the request of buyer to reduce price, compensating the loss of buyer on a particular situation or due to any reason. The supplier would have filed his GST tax return by paying GST against previously generated Invoice. Here, the supplier can get credit of GST Tax paid by filing such credit note at later stage.

The GST Law provides to amend such changes of credit note if the tax payer already submitted his tax return under GSTR2 (Recipient’s GST return). There is separate table in GSTR1 for the purpose of amending previously declared GST tax details.

This post explains about the resolving procedures of changes in Invoices of GST tax payer against the GST returns already submitted by amending required details in the next GSTR Forms under specified table. Please share your thoughts about amendment of GSTR1 & GSTR2 below:

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Comments


manish: by mistake GSTR1 submitted without sale of proceeding year and last three month. after submission of GSTR1 i fund it is leave to fill. now how can i fill it. i fill it as it is are any option to filling it. kindly suggest.

Saijal : I have submitted but not filed GST2 but did not refresh Generate GSTR2 Summary how do i amend the same

KRISHNAN: Dear Sir, I have filed july the GSTR-2 without enter the unregistered dealer bills & Job work bill Nos. and the amount. But I have clearly mentioned the total taxable reverse tax in the GSTR-3B while filed. Now if it is possible to add it in the GSTR-3 AS A CORRECTION? or what to do. Please help.

gaurav kumar: by mistake i have submitted the wrong sales report for the month of September can it change now

DHARMENDRA: BY MISTAKE I FILL WRONG HSN CODE IN GSTR 1 AND I ALLREADY FILE MY GSTR 1 RETURN SO HOW TO CHANGE WRONG HSN CODE PLS REPLY ME EARLY POSSIBLE

PAWAN: Dear Sir, By mistake HALF AMOUNT OF ALL BILL UPLODED ON PORTAL IN GSTR-1 AND I NOTICED IN DEC-2017 GSTR-1 THATE AUG-17 ALL BILL UPLOADED HALF AMOUNT HOW I AMMEND THE BILL TOTAL BILL 635 PLEASE SUGGEST

savithri: Dear sir, by mistake i have filed GSTR1 without B2CS. How to rectify that error now ... pls reply & explain that doubt sir.

VIPAN KAUSHAL: sir i have wrongly entered party name by mistake b2b sale in gstr-1 now tell me solution plz

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