GST after Tax Rates changed Einvoice prepared in old Rates
This query is : Resolved
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,
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,
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.
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.
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.
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.
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.
Review and confirm that all changes are accurately reflected before submission to avoid mismatch or future notices.
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.
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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09 October 2025
Thank you sir for your reply
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09 October 2025
You are welcome.
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