Gstr-1 of march2021

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This query is : Resolved

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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)
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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)
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01 March 2022 This is not possible now.

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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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)
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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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