Regarding einvoice taken on nil rated sales

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This query is : Resolved

Joseph mathew (Querist)

26 October 2024 Generated an e-invoice for a tax invoice that includes both 5% and 0% rated items. However, for GSTR-1 reporting, the 0% sales need to be declared separately in Table 8, while the e-invoice data will be auto-populated in Table 4 as taxable supply. Reporting the 0% sales separately could lead to a mismatch with the auto-populated e-invoice data. Since issuing separate invoices isn't feasible for us, I would like to know if manual adjustments are allowed. Specifically, after the e-invoice data is auto-populated in Table 4, can I manually shift the 0% rated supply to Table 8 in GSTR-1 during filing, even if this results in a mismatch with the e-invoice taxable value?

Dhirajlal Rambhia

Dhirajlal Rambhia

(Expert)

28 November 2024 Yes, manual adjustments are allowed in GSTR-1 while filing, even if they result in a mismatch with the e-invoice data that has been auto-populated in Table 4. The key point here is that you can make manual corrections or adjustments to ensure proper classification of supplies, in line with the GST return filing requirements.
The CBIC has clarified that taxpayers can make adjustments in the GSTR-1 tables to reflect accurate data, even if it results in a mismatch with the auto-populated e-invoice data.
However, please note that you should maintain accurate records and documentation to support these adjustments, as they may be subject to verification during audits or assessments.

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