Updated on 15th Oct 2020: Due dates of GSTR 1 Quarterly returns for tax period Oct 20 to Mar 21 is notified to be 13th of the month following the quarter | GST Notification 74/2020
Due dates of GSTR 1 Monthly returns are notified for tax period Oct 20 to Mar 21 | GST Notification 75/2020
Updated on 10th Nov 2020: CBIC extends the time limit of filing GSTR 1 | GST Notification 83/2020
Mistakes while filing your GST return is normal. However, since making changes and amendments in the GST forms are limited, it is important to understand the mistakes that can be corrected, process of correction and timelines for the same.
Explore what is GSTR 1 and GSTR 3B in detail.
Process of Amendment in GSTR 1 is as follows:
Selecting the filing Period:
The taxpayer needs to select the GST Return filing period in the month in which the amendment is made. For example: if the amendment is made in April then the filing period will be April in case of monthly filing. In case of quarterly filing, the filing period will be May if the amendment is of April (March-May).
Kindly note the date of revised amended invoice date must be the last date of the original invoice tax-period. For example: if an original invoice dated 12-03-2020 is amended in April then the amended invoice date should not be later than 31-03-2020.
Invoice level Amendments
- B2B
- B2C Large
- Credit/Debit Notes (Registered)
- Credit Debit Note (Unregistered)
- Export Invoices
Details that cannot be amended/Changed:
- A tax invoice cannot be changed into a bill of supply
- Type of Export- With/Without payment cannot be amended
- Credit /Debit Notes cannot be amended
- The place of Supply/the Customer GSTIN/Reverse charge applicable etc. are based on the Invoice which it is linked to. Hence these details need to match with the linked Invoice details.
- If the receiver of goods has already made any changes in the invoices, say, accepted or modified, then taxpayer will not be allowed to amend those invoices. Such invoices are not available for any amendment.
Summary Level Amendments
- B2C Others
- Advances Received (Tax Liability)
- Adjustment of Advances
How to reset GSTR 3B:
- Login to the GST portal and to go to the ‘Return Dashboard’
- Select the year and the month for which you want to reset GSTR-3B
- Click on Prepare Online
- Since you have already submitted your return, the option to ‘Reset GSTR 3B’ will be activated
- Click on ‘Reset GSTR 3B’
- Click on ‘Yes’ and ‘OK
- Now that you have reset the return and status changed to ‘Yet to be filed’ make changes to return and submit again. Note: Details provided in the return will not be changed only status changes.
- We recommend you to review your entire form in the ‘Preview’ section before the final submission.
- While reviewing, if there are any further mistakes or changes to be made then go to the tiles and make the respective changes.
Note: You get the ‘Reset’ option only once. It is important to be careful at this step.
Please Read Our Detailed Article on reset GSTR3B
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How to change GSR R1 Figure after filing of Return
Hello Sir,
Any invoice/debit note/credit note (including sales invoice) of FY 19-20 missed/ incorrectly reported in GSTR 1/3B can be reported in upcoming GSTR 1/3B till earlier of September 2020 or before filing of annual returns
Note: GSTR1/3B once filed cannot be amended, but any invoice if missed/incorrectly reported can be added in upcoming GSTR 1 /3B
Also liability is determined from GSTR 3B hence interest will have to be paid on liability delayed through GSTR 3B
For more details refer our blog
https://irisgst.com/faqs-around-mistakes-in-gstr-3b-gstr-1-and-how-to-resolve-them/
Hello sir,
how to resolve for filed gstr 1 exports on lut basis instead of payment method
actually , Type of Export- With/Without payment cannot be amended.
but now filed on lut basis but it is actually on payment method
pls share your results for this problems.
Hi,
I have filed Export Invoice with payment of tax (quarterly filing) for the month of may 2019.
There is a difference of ‘-‘ in the invoice number mentioned from the shipping bill. How do I rectify the same as my refund is not processed because of this as told by ICEGATE?
Actually we made an excess entry of 3 crores of B2C Others in January month GSTR-1 and we again amended it incorrectly without making it zero by leaving it as same . Can we amend that again second time??
Dear Sir, kindly note Amendment means to rectify or correct the existing record in GST Return. A record can be amended only once it cannot be amended twice.
Hi,
vendor has made changes in GSTR 1 . How much time will it take to reflect in our Portal? Can I take credit before it reflects?
Dear Sir, It gets reflected immediately However my sometimes take upto one day to get reflected. However you may take credit of the same since GSTN allows to take credit on provisional basis to the extent 10% of today credit available in GSTR 2A
Dear Sir,
we have incorrectly filed shipping bill number for export bill in GSTR1 for JAN’18 and therefore the refund is not issued for IGST paid, can we amend the GSTR1 now and provide the correct details in the return to be filed for Sep’20?
Kindly note any rectifications/amendments for transactions of FY 17-18 could be reported with in the due date September 2018 GSTR 1 return, i.e. 11th October 2018
Timelimit for the same is already surpassed
Dear Mam
I have issued some credit notes dated 31.03.2020 , and reported in quarterly GSTR 1 of July -September ( i.e on 11th October) and pay tax under GSTR 3B accordingly on 20th of October but now i found I mistakenly left 1 more credit note dated 31.03.2020 to report in same October gstr 1 for the Quarter May to Sep, whether could i revised gstr 1 and GSTR 3b for that or is there any other option to correct it ?
Kindly advice
Hello Madam,
Any invoice/debit note/credit note (including sales invoice) of FY 19-20 missed/ incorrectly reported in GSTR 1/3B can be reported in upcoming GSTR 1/3B till earlier of September 2020 or before filing of annual returns
Note: GSTR1/3B once filed cannot be amended, but any invoice if missed/incorrectly reported can be added in upcoming GSTR 1 /3B
Also liability is determined from GSTR 3B hence interest @18% will have to be paid on liability if have delayed GST payment on the said invoice.
Please note the timelimit for FY 2019-20 is already surpassed
Do refer this blog for such queries: https://irisgst.com/faqs-around-mistakes-in-gstr-3b-gstr-1-and-how-to-resolve-them/
If once amended a bill and filed, can we change same amended bill for one more time in amendment. It is Possible
Record can be amended only once
SIR ,IN GSTR1 FOR THE PERIOD DEC 2017 IN SALES INVOICE WRONGLY MENTION OTHER PARTY GST NO NOW HOW TO RECTYFY THAT.
THANKS
Hello Madam,
Any invoice/debit note/credit note (including sales invoice) of FY 17-18 missed/ incorrectly reported in GSTR 1/3B can be reported in upcoming GSTR 1/3B till earlier of September 2018 or before filing of annual returns
Note: GSTR1/3B once filed cannot be amended, but any invoice if missed/incorrectly reported can be added in upcoming GSTR 1 /3B
Please note the timelimit for FY 2017-18 is already surpassed
Do refer this blog for such queries: https://irisgst.com/faqs-around-mistakes-in-gstr-3b-gstr-1-and-how-to-resolve-them/
i have ammended a invoice in which gst number was eneterd wrongly on 29-01-2021,but they are telling its not reflected in their account.Is there anything we can do.Thank you for reply in advance
Since GSTN is incorrect same will not get reflected in counterparties GSTR 2B.
Kindly note GSTIN of customer is one of those details that cannot be amended. Hence kindly cancel the invoice and issue a fresh invoice toyour customer
Also note invoice of JAN 21 can be shown in ANY MONTH’s GSTR 1 till Septemeber 2021
For the FY 2017 July , August & September name like Reliance retails Ltd instead of Reliance corporate IT Park
now how to rectify the GSTR1
Hello Sir,
Any invoice/debit note/credit note (including sales invoice) of FY 17-18 missed/ incorrectly reported in GSTR 1/3B can be reported in upcoming GSTR 1/3B till earlier of September 2018 or before filing of annual returns
Note: GSTR1/3B once filed cannot be amended, but any invoice if missed/incorrectly reported can be added in upcoming GSTR 1 /3B
Please note the timelimit for FY 2017-18 is already surpassed
Do refer this blog for such queries: https://irisgst.com/faqs-around-mistakes-in-gstr-3b-gstr-1-and-how-to-resolve-them/
We have filed an Invoice for october 2019 In GST 1 for the month of Oct’2019.
By Mistake the Invoice have been wrongly uploaded “with Payment of Tax” instead of ” without payment of Tax” in Table 6 A of GSTR-1 of Oct’2019.
Now, while trying to amend the same in Oct’2020 GSTR-1, I am getting error as “You have already claimed refund against Export Invoice.
But we have not claimed any refund against the above bill.
Kindly guide us how can i resolve the issue
Kindly check if your counterparty has claimed refund against the said invoice
Dear Sir(s),
can we do the following ?
if suppose i have to correct my gstr1 for various months of 2019-20, can i do it in the gstr-1 of September 2020 .
i have to do this beacuse of the negative values, i have paid the taxes on full value but since there are no place to enter the negative values in the gstr-1 .
do let me know
Yes , do in September 20 itself post that you wont be able to correct it
Any invoice/debit note/credit note (including sales invoice) of FY 19-20 missed/ incorrectly reported in GSTR 1/3B can be reported/adjusted in upcoming GSTR 1/3B till earlier of September 2020 or before filing of annual returns
Note: GSTR1/3B once filed cannot be amended, but any invoice if missed/incorrectly reported can be added in upcoming GSTR 1 /3B
can i correct now my Gstr1 march 20 file in wrong
Any invoice/debit note/credit note (including sales invoice) of FY 19-20 missed/ incorrectly reported in GSTR 1/3B can be reported/adjusted in upcoming GSTR 1/3B till earlier of September 2020 or before filing of annual returns
Note: GSTR1/3B once filed cannot be amended, but any invoice if missed/incorrectly reported can be added in upcoming GSTR 1 /3B
Correction could have been done in September 20 return, if not filed can be done
we have to ammend input tax excess claimed in september 2020 . how to ammend in november 2020 GST 3B
Kindly reverse the excess ITC Claimed with interest 18% u/s 50 (1)
Record the same in GSTR 3B – Table 4 – Part B – ITC Reversed (others)
Dear sir,
We have missed to take ITC for 2 months , so what is the solution, do we need to refiling those months, pls suggest.
Any invoice/debit note/credit note (including sales invoice) or ITC claim of FY 20-21 missed to be reported in GSTR 3B can be reported/adjusted in upcoming GSTR 3B till earlier of September 2021 or before filing of annual returns
Kindly add the ITC amount missed in Table 4(A) of GSTR 3B with the amounts due in current month
Ma’am, we have taken registered dealerB2B and filed it as unregistered dealer B2C instead in the month of Nov 2020, can we modify in Jan 2021 GSTR1
Any invoice/debit note/credit note of FY 20-21 missed/ incorrectly reported in GSTR 1/3B can be reported/adjusted in upcoming GSTR 1/3B till earlier of September 2021 or before filing of annual returns
Note: GSTR1/3B once filed cannot be amended, but any invoice if missed/incorrectly reported can be added in upcoming GSTR 1 /3B
Correction can be done upto Sept 21 GSTR 3B
In GSTR 1 of Dec, the GSTN of the Output has been wrongly put ( Say we have 2 vendors A & B. All the sales have been put on account of A under his GSTN. While B remained blank). How can such problems be rectified in Jan’s GSTR 1?
Kindly issue debit note for vendor A and add correct invoice details for vendor B. Note Invoices of Dec 20 can be shown in any GSTR 1 filed till tax period September 21
Hello sir,
i have GSTR 3B Submitted but Reset option not availble Reverse charges details not includes
I MISSED TO SHOW IN GSTR1 IN MAY’20 AND JUN’20 ONE INVOICE EACH, BUT CONSIDERED IN GSTR3B DUE TO SOME TECHINICAL REASONS. SHALL I CONSIDER IN GSTR1 IN MAY’21 , PLEASE ADVICE SUITABLY.
THANKS
N.HARIHARAN
Can amendment in B2Cs be made for one POS in June and another POS in July for the B2Cs made in April?
I CAN DO AMENDMENT IN GSTR1 AFTER CANCELLATION OF GSTN NUMBER
After cancellation of GSTN number you cannot amend GSTR 1
I forgot to give HSN wise summary in gstr1.
What will be the cause of filling gstr1 without giving HSN wise details.
Should we amend this??
My client account has been suspended so i am thinking to add his details in b2c others and while subimitting next return if his account is out of suspension i will amended b2c invoice to 0 and add all invoice in b2b details.Can i do this? if yes does my 3b of next month will be impacted with change in b2c to b2b .
Yes, you can do the same and there will be no impact on GSTR 3B of next month.
I Bimistakely filed same invoice twice in gstr1 . how can i rectify this ? can it be refiled ?
Its not possible to upload same invoice number twice in a same financial year. May be th series of invoice number is different. In subsequent GSTR 1 return you can amend any one B2B invoice and the invoice value should be NIL.
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