Gstr-1 of march2021

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This query is : Resolved

Quick Summary

A user mistakenly collected CGST and SGST instead of IGST on a March 2021 GSTR-1 filing and has already filed GSTR-9 and 9C. They are seeking advice on rectifying this error. The advice given is that direct rectification of GSTR-1 is not possible at this stage. The recommended solution is to issue a credit note for the original invoice and raise a new one. Additionally, the IGST liability must be discharged using Form DRC-03, especially if the correct IGST amount wasn't declared in GSTR-9.

jaigurudev

jaigurudev (Querist)

01 March 2022 dear sir,
i issued a sale invoice and i have to collect igst but by mistake colleded cgst and sgst and filed filed gstr-1.i have also filed my gstr-9 and 9c.i want to rectify this this eroor please advice me is this possible?
with thanks

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

01 March 2022 This is not possible now.

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)

01 March 2022 Just issue credit note for that invoice and raise new invoice in current year.

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)

05 March 2022 As 9 and 9C has been filed and assuming that you have not shown correct tax liability of IGST in GSTR-9, only option for you is to discharge the IGST liability by DRC-03.

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