Gstr 1 filing
This query is : Resolved
27 August 2017
Dear expert,
We sold material to a local unregistered person amount of rs 140000, but after 3 days it returned a part amount of rs 45000. Now Q arises, where is I fill this creditnote of unregistered person in gstr 1, it has no option in gstr 1 form.
Please clarify to me?
We sold material to a local unregistered person amount of rs 140000, but after 3 days it returned a part amount of rs 45000. Now Q arises, where is I fill this creditnote of unregistered person in gstr 1, it has no option in gstr 1 form.
Please clarify to me?
27 August 2017
There is separate column for credit & debit note in GSTR-1.
27 August 2017
It has 2 sheet in Excel sheet. 1. Cdnr for registered person 2. Cdnur for unregistered person whose invoice amount is more than 2.5 lac. Still I filled in Cdnur. But it is not accepted or error coming reason for wrong input data in the row
27 August 2017
Send me file.. .
27 July 2024
When dealing with credit notes for unregistered persons (unregistered dealers) in GSTR-1, there are specific guidelines to follow, especially when the credit note is issued for a return or adjustment. Here’s a step-by-step guide to properly reflect the credit note in GSTR-1:
### **1. Credit Note for Unregistered Persons:**
For unregistered persons, the process involves using the Credit Note for Unregistered Persons (CDNUR) section in GSTR-1. The steps are:
1. **Login to GST Portal:**
- Go to [GST Portal](https://www.gst.gov.in/) and log in to your account.
2. **Navigate to GSTR-1:**
- Select the GSTR-1 return for the relevant period.
3. **Find the CDNUR Section:**
- In GSTR-1, there is a section for Credit/Debit Notes (`CDNUR`), which stands for Credit Note for Unregistered Persons.
4. **Enter Credit Note Details:**
- Enter the details of the credit note. Since your credit note amount is below ₹2.5 lakh, you should generally use the CDNUR section.
5. **Common Errors in CDNUR:**
- Ensure that the details match the original invoice and any other required fields. Errors often arise due to incorrect data or mismatches.
### **2. Troubleshooting Errors in CDNUR:**
If you are facing errors with the CDNUR section, consider the following:
1. **Data Validation:**
- Double-check the data you are entering, including the invoice number, date, and amount.
2. **Excel Sheet Formatting:**
- Ensure that the Excel sheet you are using to upload the data is correctly formatted as per GST requirements. This includes proper column headings and data formats.
3. **Upload Errors:**
- If you encounter errors during the upload, review the error message to identify what needs correction. Sometimes, incorrect formats or missing mandatory fields can cause errors.
4. **Reconcile Invoice and Credit Note:**
- Make sure that the original invoice number and details correctly correspond to the credit note details.
5. **Consult GST Helpdesk:**
- If you continue to face issues, you might want to consult the GST helpdesk or a GST practitioner for further assistance.
### **3. Filing the Credit Note:**
1. **Add the Credit Note in GSTR-1:**
- Go to the Credit Note section (CDNUR) and add the details:
- **Original Invoice Number:** The number of the invoice to which the credit note is related.
- **Credit Note Date:** The date on which the credit note was issued.
- **Reason for Credit Note:** The reason for issuing the credit note (e.g., return of goods).
- **Amount:** The amount of the credit note.
2. **Submit the Return:**
- Once all details are correctly filled, submit the GSTR-1 return.
### **4. Additional Notes:**
- **GST Rate & HSN Code:**
Ensure that the GST rate and HSN code on the credit note align with the original invoice.
- **Adjustment in Subsequent Returns:**
In case you cannot resolve the issue in the current month’s GSTR-1, ensure the correction or adjustment in the next month’s return or during annual reconciliation.
- **Review and Verify:**
Always review the credit note details and the original invoice to ensure accuracy before submission.
### **Reference Documents:**
- **[GST Portal GSTR-1 User Manual](https://cbic-gst.gov.in/resources//htdocs-cbec/gst/GSTR-1.pdf)**
- **[GST Law and Guidelines](https://cbic-gst.gov.in/gst.html)**
Following these steps should help you accurately reflect the credit note for unregistered persons in your GSTR-1 and resolve any related errors. If the problem persists, consulting with a GST expert might be necessary for specific issues.
### **1. Credit Note for Unregistered Persons:**
For unregistered persons, the process involves using the Credit Note for Unregistered Persons (CDNUR) section in GSTR-1. The steps are:
1. **Login to GST Portal:**
- Go to [GST Portal](https://www.gst.gov.in/) and log in to your account.
2. **Navigate to GSTR-1:**
- Select the GSTR-1 return for the relevant period.
3. **Find the CDNUR Section:**
- In GSTR-1, there is a section for Credit/Debit Notes (`CDNUR`), which stands for Credit Note for Unregistered Persons.
4. **Enter Credit Note Details:**
- Enter the details of the credit note. Since your credit note amount is below ₹2.5 lakh, you should generally use the CDNUR section.
5. **Common Errors in CDNUR:**
- Ensure that the details match the original invoice and any other required fields. Errors often arise due to incorrect data or mismatches.
### **2. Troubleshooting Errors in CDNUR:**
If you are facing errors with the CDNUR section, consider the following:
1. **Data Validation:**
- Double-check the data you are entering, including the invoice number, date, and amount.
2. **Excel Sheet Formatting:**
- Ensure that the Excel sheet you are using to upload the data is correctly formatted as per GST requirements. This includes proper column headings and data formats.
3. **Upload Errors:**
- If you encounter errors during the upload, review the error message to identify what needs correction. Sometimes, incorrect formats or missing mandatory fields can cause errors.
4. **Reconcile Invoice and Credit Note:**
- Make sure that the original invoice number and details correctly correspond to the credit note details.
5. **Consult GST Helpdesk:**
- If you continue to face issues, you might want to consult the GST helpdesk or a GST practitioner for further assistance.
### **3. Filing the Credit Note:**
1. **Add the Credit Note in GSTR-1:**
- Go to the Credit Note section (CDNUR) and add the details:
- **Original Invoice Number:** The number of the invoice to which the credit note is related.
- **Credit Note Date:** The date on which the credit note was issued.
- **Reason for Credit Note:** The reason for issuing the credit note (e.g., return of goods).
- **Amount:** The amount of the credit note.
2. **Submit the Return:**
- Once all details are correctly filled, submit the GSTR-1 return.
### **4. Additional Notes:**
- **GST Rate & HSN Code:**
Ensure that the GST rate and HSN code on the credit note align with the original invoice.
- **Adjustment in Subsequent Returns:**
In case you cannot resolve the issue in the current month’s GSTR-1, ensure the correction or adjustment in the next month’s return or during annual reconciliation.
- **Review and Verify:**
Always review the credit note details and the original invoice to ensure accuracy before submission.
### **Reference Documents:**
- **[GST Portal GSTR-1 User Manual](https://cbic-gst.gov.in/resources//htdocs-cbec/gst/GSTR-1.pdf)**
- **[GST Law and Guidelines](https://cbic-gst.gov.in/gst.html)**
Following these steps should help you accurately reflect the credit note for unregistered persons in your GSTR-1 and resolve any related errors. If the problem persists, consulting with a GST expert might be necessary for specific issues.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- TDS 194-T applicability
- GST ITC REVERSE
- Fixe term employment
- Is any professional CA is here please reply
- RCM ISSUE ON RENT AND TRANSPORTATION CHARGES
- Putting a heading on received mail
- Reprocessing of rectification order AY 2025-26
- Consolidated financials
- Section 50-fixed asset-->building ceases to exist
- TDS on TRUST
- Regime change
- Goods sold but invoice not issued
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
- STATUTORY AUDIT OF A SMALL PRIVATE COMPANY INCORPORATED ON 28.03.2025
- Guidance Needed: Linking Multiple Form 26QB Payments and Responding to ITD Defaulter Notice
- How to pay remaining amount of TDS after due date?
- Resigning a auditor from the company for misconduct
- RCM @ 5% on Hamali charges, Transport Charges, Unloading charges we take ITC or not
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
