Bill change

This query is : Resolved

Anshuman Basu (Querist)
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25 January 2019 Sir
We registered in GST. We make a bill to Party. Party deducted some amount and made us payment.
Suppose we made bill for Rs 100/- and charge 18% GST i.e. Bill amount is Rs 118/-. Party deducted Rs12/- ( Not performing) and made us payment.
We filed GSTR 1 for Rs 100/-. But our local CA advice us after received payment for Rs (100-12)=Rs 88/- will put GSTR 1 in next month through amend column.
Sir what is the rule of GST

CA Anita Bhadra

CA Anita Bhadra (Expert)
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26 January 2019 As per Sec 34 (1) of CGST Act , where goods supplied are found to be deficient , supplier need to issue credit note and declare the details of such credit note in the return for the month such credit note has been issued .

In the light of above provision , advice by your local CA is not recommended .

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