It is a very famous saying that nothing is perfect. This saying goes very well when it comes to returns. Especially when the entire register is being considered there are chances that edit is required in one or some of the invoices.
To edit the filed returns, GSTN has given an option called amendment. There is a specific procedure mentioned for amendments which one has to follow to edit previous filed data.
Currently there is only one single facility to amend any data that is reported. Taxpayer can revise the data by selecting the previously filed invoice (in case of invoice level information) or value (in case of aggregated information) and report the change in subsequent return.
In new forms the scenario is quite different. There are various ways in which information can be amended.
- Separate Utility to make additions
- Add shipping bill related details in case of exports: When goods are exported, shipping bill details like shipping bill number, shipping bill date and shipping bill port code needs to be entered while filing returns. However, it is not always possible to have such information while filing returns. Hence GSTN has given a facility to edit the export invoices through amendments. In new returns a separate facility is going to be provided to the taxpayer’s to add shipping bill related details only.
- Amendments in case of transactions with registered persons: Transactions with registered persons here includes transactions with Regular taxpayer, transactions SEZ unit/developer and Deemed Exports. The process to amend the transactions with registered persons is same as it was previously. First taxpayer need to select the invoice whose details he want to amend then edit the details and save. Amended invoice will be available in the month in which amendment is done. Also values present in amended invoice will be considered in Annual Return. For amending transactions with registered persons it is important that the purchaser reject the invoice filed by supplier.
- Amendments through ANX-1A: In certain cases, amendments can be done by amending the already filed returns. In this case updated needs to be uploaded in ANX-1A and the same will get auto-populated in RET-1A. There are two tables in ANX-1A.
Table 3 Amendment to details of outward supplies, inward supplies attracting reverse charge and import of goods and services:
|SN||Type of transaction||Description|
|3A||Amendment to supplies made to consumers and un-registered persons (Net of debit / credit notes)||In case there is any change with respect to sales to unregistered persons then the same can be done through this table|
|3C||Amendment to exports with payment of tax||This table includes the edits with respect to exports with payment of duty but excludes addition of shipping bill details|
|3D||Amendment to exports without payment of tax||This table includes the edits with respect to exports without payment of duty but excludes addition of shipping bill details|
|3H||Amendment to inward supplies attracting reverse charge (to be reported by the recipient GSTIN wise, net of debit /credit notes and advances paid, if any)||This table represents edits of such purchases wherein reverse charge is applicable|
|3I||Amendment to import of services (net of debit / credit notes and advances paid, if any)||This table includes edits of services imported from outside of India|
|3J||Amendment to import of goods||This table includes edits of goods imported from outside of India but excludes goods imported from SEZ units/developers|
|3K||Amendment to import of goods from SEZ units / developers on a Bill of Entry||This table includes edits of goods imported from SEZ units/developers but excludes goods imported from outside of India|
Table 4 represents edits with respect to E-Commerce Sales.
Amendment Routes Summary:
- Missing documents of prior period(s) shall not be reported in this annexure but can be reported in FORM GST ANX-1 itself
- The invoices /documents on which refund has already been claimed by the supplier/recipient shall not be open for amendment
- Amendment of invoice, debit / credit notes shall be carried out through this annexure in relation to table 3A, 3C, 3D, 3H, 3I, 3J and 3K of FORM GST ANX-1
- Amendment in relation to table 3B, 3E, 3F and 3G i.e. transactions with Regular taxpayer, transactions SEZ unit/developer and Deemed Exports shall be carried out in FORM GST ANX1 of the main return (FORM GST RET-1) itself
- Filing process will be similar to the process of filing of the original FORM GST ANX-1. The annexure will be deemed to have been filed upon filing of return in FORM GST RET-1A
Table 3 of RET – 1A
Amendment to summary of outward supplies, inward supplies attracting reverse charge and tax liability
|A||Details of amendment to outward supplies||Below details will be auto-populated from GST ANX-1A:
Taxpayer inputs required:
|B||Details of amendment to inward supplies attracting reverse charge||Taxpayer inputs required:
|C||Details of amendment to adjustment of liability||Taxpayer inputs required:
|D||Details of amendment to supplies having no liability||Taxpayer inputs required:
|E||Total value and tax liability||It is a sum total of A, B, C and D above.|
- Amendment to summary of inward supplies for claiming input tax credit (ITC)
|A||Details of amendment to ITC based on auto-population from GST ANX-1A||Below details will be auto-populated from GST ANX-1A:
Taxpayer inputs required:
|B||Details of amendment to reversals of credit||Taxpayer input requried:
|C||Net ITC available||It is a difference between A and B above.|
Disclose separately from the C above the ITC on Capital Goods and Services
- Entries made by the taxpayer in the main return (FORM GST RET-1) which were not auto-populated shall be editable in this return.
- Amendment return can be filed for a tax period i.e. either a Month or a Quarter, as the case may be.
- Frequency of filing and period within which it is to be filed will be as per provisions of the Act read with the rules made there under.
- Payment can be made if liability arises due to filing of amendment return. If liability becomes negative then no refund shall be paid. However, the negative liability will be carried forward to the main return (FORM GST RET – 1) of next tax period where adjustment can be made.
- Payment process will be similar to that of the main return (FORM GST RET-1). ITC available in the electronic credit ledger can be utilized for payment of liability as per the provisions of law read with rules made there under.