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Amendments of Details in GSTR-1 and Error Messages

Monisha Chaudhary
30 Mar, 2024 30 Mar, 2024
Amendments of Details in GSTR-1 and Error Messages

With the advent of GST, many regulations and compliances have been introduced for taxpayers. Some may find it complicated to follow such complex regulations, but nonetheless, these have been legally mandated and, therefore, must be complied with. One such similar requirement is that every business must file GST returns. Businesses have been mandated to use GST-compliant invoices, and in order to file GST Returns, taxpayers are required to fill out FORM GST-1, and if there remain certain deficiencies, they may amend the details in GSTR-1. In this article, we will try to understand how to make amendments to details in GSTR-1 and error messages.

What is GSTR-1?

  • Before we dive into the procedure to make amendments to Form GSTR-1, we must first have a look at what GSTR-1 is. All taxpayers are required to furnish a statement of all outward supplies, i.e. sales, by submitting a form called GSTR-1. It is essentially a statement of monthly or quarterly returns filed by taxpayers to account for their business.
  • It is one of the most important forms as this forms the basis and affects all other forms; thus, every registered business, barring legally exempted, is required to file GSTR-1, so even if there have been no sales or no business activity in a particular month, a registered business must still file GSTR-1. Failure to do so may attract penalties.
  • The filing is done on the basis of the turnover of the business. For example, if the business has a turnover of up to Rs. 5 Crores, then it can choose to file the returns quarterly by opting for the Quarterly Return Filing and Monthly Payment of Taxes (QRMP) Scheme, and if the taxpayer does not opt for this scheme or has a turnover beyond Rs. 5 Crores, then he must file a return monthly.

Consequences of filing incorrect GSTR-1

Taxpayers are often concerned with the consequences of the mistakes made in GSTR-1, such as mentioning the wrong invoice number or wrong GSTIN because the current tax regime does not provide any provision to amend the return filed. Any inadvertent failure or clerical mistake may also have repercussions; therefore, the need to be careful while these returns cannot be overstated.

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Amendments in GSTR-1 Form

  • Given the technicalities involved in filing GST Returns, a layman may make some mistakes, and making modifications to these forms can be tricky and even more arduous; therefore, these forms must be filled with due diligence and proper care or under expert guidance. However, it is noteworthy that once filed, GSTR-1 cannot be revised, and if there is a mistake, it can be rectified in the next GST Return filed in the next month or quarter.
  • Amendments can be made in each Invoice and even at the summary level. All a taxpayer must ensure while making an amendment is that it must coincide with the period of filing, which means that if you make an amendment in October, then the period for filing a return must coincide with the period of filing a return.

Amendments in Invoice: The types of amendments that can be made at the invoice level are as follows:

  • Amendments relating to B2B
  • Amendments relating to B2C
  • Amendments in Invoices related to Exports
  • Amendments in Credit or Debit Notes (Registered/Unregistered)

Amendments at Summary Level: Summary level amendments include:

  • Amendments in B2C
  • Amendments in adjustments of advances
  • Amendments in advances received.

Amendments that are not allowed at the Invoice Level:  While certain deficiencies may be addressed and changes can be made, the following cannot be amended at the invoice level:

  • The GST Number of a customer is final and cannot be amended.
  • The location of the supply cannot be altered.
  • Export information (with or without payment type) cannot be amended.
  • Details like GSTIN, place of supply, etc., in Credit Debit notes, are also not allowed to be changed.
  • A tax invoice can also not be changed to a bill of supply.

Amendments that are not allowed at the Summary Level: While certain amendments are allowed at the summary level, the following changes cannot be made:

  • NIL Rated and HSN Summary of sales cannot be changed
  • A New place of supply cannot be added at the summary level.
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Restrictions on Amendments in Place of Supply

The Amendments that are allowed to be made at the summary level, such as Amendments in B2C, Amendments in adjustments of advances, or Amendments in advances received, are all dependent on the place of supply and the tax rate. Therefore, these amendments are allowed at a summary level, and any amendment in these will automatically lead to amendments in other linked details. Thus, the Place of Supply forms the basis of all other details and tax rates levied, and in order to change the place of supply, certain conditions must be complied with.

Error Messages

While filing returns or after making necessary amendments in invoices or in summary details, you may be notified about certain mistakes via error messages or error codes. Here’s a guide, though not exhaustive, to help you understand what a few error messages imply so that you can take the necessary steps to rectify it.

Error Message DisplayedThe mistake made in the amendment and the solution
For Credit or Debit Notes or B2B Transactions (small and large)
Customer GSTIN cannot be altered.There is a mismatch of GSTIN provided by the customer as per the original records, so you must ensure that the GSTIN is as per the original records and GST Portal1.
The GSTIN is invalid.This implies that the GSTIN provided in the file is not the same as mentioned in the account of the customer. Therefore, you must ensure that the GSTIN entered is correct and valid.
The revised invoice date is invalid.The revised date cannot be later than the last day of the taxation period when the original Invoice was uploaded.
Invalid Original Invoice DetailsThe original Invoice cannot be traced, so you must provide the correct and exact original invoice number.
Invoice Number does not exist or enter a valid Invoice NumberYou must ensure that the Invoice entered is as per the guidelines, containing all the alphanumeric and special characters, and further ensure that all the invoices have a GST Number. If no invoice number has been provided, then assign one as per the rules and regulations.
Place of Supply (POS) cannot be altered.POS cannot be changed online, but you may do it through an Alternate Programming Interface.
Original data for B2CS doesn’t exist.This means you cannot add a new Place of supply; however, you may alter the standing one.
Original data for B2CS does not existProvide accurate Original Return Period and Original place of supply.
IGST Amount is invalidThese may arise when a wrong tax type has been selected. You must ensure that the correct tax type is entered and also mention the CGST and SGST in case of inter-state supplies.
The date of the Invoice is invalid.You must ensure that the date of the Invoice is later than the GST Registration date, and if it is not, make the requisite changes.

Conclusion

Filing GST Returns for businesses over a certain threshold has been legally mandated under the new GST Regime. However, the complex procedures and regulations may create confusion and doubts in the minds of the taxpayers. Filing GST Returns requires filling out the prescribed forms, out of which GSTRN-1 is the most fundamental and essential Form as it forms the basis of all other forms. The information added here is auto-filled in the other forms as well. Therefore, extreme care must be taken while filing this. Otherwise, it is advisable to seek expert guidance or professional help. However, in case of any mistake in the return, you may rectify it only in the filing (next month or quarter, as the case may be).

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FAQs:

  1. Can we amend the GST return?

    GST Return, once filed, is final and cannot be amended. However, any mistake made in the filing of the return can be modified or rectified in GSTR-1 filed in the next month or quarter, as the case may be.

  2. What details have to be furnished in Form GSTR-1?

    The following details have to be furnished in Form GSTR-1:
    • Credit or Debit Note details issued by the supplier against invoices;
    • Details pertaining to the export of goods and services
    • Details of the State-level supplies to unregistered persons
    • Invoice details of supplies to registered persons.
    • Invoice details of Inter-State supplies of value greater than Rs. 2,50,000 to unregistered persons;
    • Detailed information about the advance received in relation to future supply;
    • Nil-rated, exempted, and non-GST supplies;
    • HSN/SAC wise summary of sales or outward supplies and
    • Information regarding amendments made to the reported information of either of the above-mentioned things.

  3. Which type of registered taxpayers are not required to file the Form GSTR-1?

    The taxpayers who are registered and do not have to file this Form are:
    • Non-resident taxable persons.
    • The taxpayer who is liable to collect TDS & TCS.
    • Input Service Distributors (ISDs).
    • Taxpayers registered under the GST Composition Scheme.
    • Suppliers of Online Information Database Access and Retrieval Services, under section 14 of the IGST Act.

  4. What is the due date for filing GSTR-1?

    For businesses with a turnover above Rs. 5 crores, GSTR-1 must be filed monthly by the 11th of the subsequent month, and for businesses with a turnover below Rs. 5 Crores, the GSTR-1 may be filed quarterly by the last date of the following end of the quarter.

  5. Can the Invoice be amended twice in GSTR 1?

    If the receiver of the goods has already taken some action on the Invoice, i.e. either approved or updated it, then it cannot be amended.

  6. How do I correct a wrong GST invoice?

    There is no provision to correct or remedy a wrong invoice. However, a supplementary invoice may be used to rectify the mistake or insufficiency.

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References

  1. https://www.gst.gov.in/

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