GST after Tax Rates changed Einvoice prepared in old Rates

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If you've prepared an e-invoice with old GST rates after new rates became applicable, you need to act quickly. If detected within 24 hours, cancel the original e-invoice on the IRP portal and issue a new one with the correct rate. If the 24-hour window has passed, you must issue a credit note for the incorrect invoice and then raise a fresh invoice with the correct tax rate. You will then need to report these corrections in your GSTR-1 filing for the period you identified the error.

ARCHANA

ARCHANA (Querist)
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08 October 2025 Sir/Mam,

Einvoice raised with old Tax rate after New Taxes applicable effect 22nd sept 2025 how to rectify these envoice and how to file GSTR1

Kindly guide and process

Thanking you,

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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08 October 2025 If detected within 24 hours of generation, cancel the original e-invoice on the IRP portal. Raise a new invoice at the correct rate with a new invoice number, and generate a fresh IRN. Remember, e-invoices cannot be edited or amended on the Invoice Reference Portal (IRP)—only canceled within 24 hours.

If the 24-hour window has passed, issue a Credit Note for the entire value of the wrong-rate invoice and a fresh correct invoice with the new tax rate. This ensures that the old entry is nullified, and compliance is maintained.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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08 October 2025 Log in to the GST Portal.

Navigate to 'Services' → 'Returns' → 'Returns Dashboard'.

Choose GSTR-1 and the relevant tax period.

For any corrections (if the invoice was auto-populated from e-invoice data), access the B2B invoices section.

Locate the erroneous invoice and use the 'Edit' feature to correct values. Save, preview, and then submit.

Amendments in GSTR-1 can only be done up to 30th November of the next financial year or before filing the annual return, whichever is earlier.

The details of amended/corrected entries must be reported in the GSTR-1 of the period in which rectification is made, not backdated.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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08 October 2025 Make sure to include both the credit note (for the canceled wrong-rate invoice) and the new invoice at the correct rate in GSTR-1 for the period in which you detected the error.

Review and confirm that all changes are accurately reflected before submission to avoid mismatch or future notices.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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08 October 2025 Always check the time-of-supply and applicable tax rate based on supply date, not invoice date, to prevent such errors.

Frequent amendments can attract scrutiny; always keep documentation and rationale for corrections ready for audit purposes.

Filing within statutory windows is crucial to avoid penalties and loss of Input Tax Credit (ITC) eligibility.

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ARCHANA

ARCHANA (Querist)
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09 October 2025 Thank you sir for your reply

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Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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09 October 2025 You are welcome.

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