Invoice Amendments in GSTR 1

Registered taxpayers are required to file a GSTR 1 every month or quarterly. While filing the GSTR 1 sales return, taxpayers must enter details about their sales and outward supplies.

Speaking of amendments to GSTR 1 invoices, you can amend each invoice and the details at the summary level can also be amended.

Since both these amendment types have their individual shortcomings, you must make sure you follow them carefully to avoid errors while filing GSTR 1.

By the end of this post, we will have touched the following points:

Selecting Filing period to make Amendments
Invoice Level Amendments
Summary Level Amendments
Details that cannot be Amended at Invoice Level
Details that cannot be amended at the Summary level
Time Allotted for Making Amendments
Constraints for Amendments in Place of Supply

Selecting Filing period to make Amendments

The period of filing and making the amendment should be the same. For understanding, if you make an amendment in August then the period of filing the return will either be August or September. It will be August in case of monthly return filing and it will be September in case of quarterly filing.

Invoice Level Amendments

Here is the list of the type of amendments under the invoice level amendments:

B2B
B2C
Export Invoices Amendments
Credit/Debit Notes Amendments (Registered)
Credit/Debit Notes Amendments (Unregistered)
Export Invoices Amendments

Summary Level Amendments

This includes the following:

B2C amendments
Adjustments of advances amendments
Advances received amendments (tax liability)

Details that cannot be Amended at Invoice Level

Let’s get a better look at the details that cannot be amended at the invoice level:

It is not possible to amend the type of export- with/without payment.
Changing a tax invoice into a bill of supply.
A taxpayer cannot amend invoices that have already been accepted or modified by the recipient of goods. There will be no possibility of amending these invoices.
Information like the supplier's or customer's location. Invoice GSTINs, reverse charges, and so on are based on original invoices. Therefore, these details should match those in the original invoice.

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Details that cannot be Amended at the Summary level

The following are the factors that cannot be amended at the summary level:

A new Place of Supply cannot be added or amended
Nil-rated items and the HSN Outward Supply Summary cannot be changed

Time Allotted for Making Amendments

A revision can also be made in the later taxation period as long as the amended invoice date is the last taxation period for the original invoice. For a better understanding, we can assume that it cannot be possible to amend an original invoice dated 12/07/2021 in August if the amended invoice date is 31/07/2021.

Constraints for Amendments in Place of Supply

The summary level amendments include details of taxes based on the Place of Supply (POS) and tax rate. It is therefore only necessary to amend these details at the summary level.

In the event of an amendment to one detail, all linked details are also automatically updated.

An original point of sale is the basis of the amendments. It can be amended and replaced with another point of sale if certain conditions are met.

Example: Assume you have indicated 5% and 12% tax rates under a Place of Supply Maharashtra. If you need to make any changes to only 5% tax values, you will have to enter the amended values for 5% tax values again with only the original 12% tax values.

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Key Takeaways

Here’s a recap of the important observations from the post:

When it comes to making amendments to the invoices in GSTR 1, the amendments can be made at the invoice level as well as the summary levels.
The period of filing and making the amendment should be the same.
There is a list of factors that can be amended and the the ones that cannot be amended.
Invoice level amendments include B2b. B2C, export invoices amendments and so on.
The summary level amendments include Adjustments of advances amendments, B2C amendments, etc.
A revision can also be made in the later taxation period as long as the amended invoice date is the last taxation period for the original invoice