Law Legends


How to rectify Mistake in GSTR-1 in B2B

GSTR-1 is a Monthly/Quarterly statement, in which the taxpayer summarizes his complete sales. While filling the details of the invoice, the tax payer should ensure that the customer has a valid GST no. Entered/mentioned. But if while filing GSTR-1 statement, details of another registered person have been submitted, can it be rectified? If yes, then how can it be rectified and for how long?


How to rectify:-


Once the return is filed, it cannot be revised, but the mistakes made in the return can be rectified in GSTR-1 of the next month/quarter.

For rectification, you have to go to “Amend Record Detail - 9A amended B2B TAB” in GSTR-1 of the next month/quarter, select the relevant financial year and enter the number of the relevant invoice in which the change is to be made. As soon as you mention the invoice number, information related to that invoice will be auto populated. Now you can amend whatever changes you want to make in it, such as GST no., Invoice no, Invoice date, Invoice value and after amending it, as soon as you verify it, it will be updated on the GST portal.


Time limit to rectify:

According to Section-37 of the CGST Act, if there is any mistake in the GSTR-1 filed, then it must be corrected by 30th November of the subsequent year after the end of the relevant financial year or the date on which the annual return is filed, both. Whichever date is earlier, such mistake can be rectified.

Example :- M/s XYZ ltd. Filed his GSTR –1 statement for March 2023 and later he came to know that there is a mistake in the GSTR –1 statement for the month of March 2023 and filed the annual return for FY 2022-23 on 31st October 2023.

In such a case M/s XYZ ltd. The mistake of GSTR-1 statement filed in the month of March 2023 can be rectified only till 31st October 2023. (Annual return date filling date or return filling date, whichever is earlier).


Can the amended invoice be amended again :-

If there is a mistake in the amended invoice, it can be amended again within time, there is no restriction in this.

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