Wrong gst charged in invoice
This query is : Resolved
26 July 2019
What can be done if we have charge wrong rate is taxable value =10000 Csgt. 6%. = 600 Sgst. 6 %. = 600 but we were suppose to charge 5%. 500 5%. 500
26 July 2019
You can issue credit note
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26 July 2019
HOW TO MAKE CREDIT NOTE THIS ISSUE
26 July 2019
There is no prescribed format for Debit/Credit Note. However, it must contain prescribed Particulars same as a Revised Tax Invoice
Write at Top - Credit Note
Issue Credit Note for Rs 200 (on 10000@1% ( excess rate charged ) = 100 CGSt & SGST each )
Write at Top - Credit Note
Issue Credit Note for Rs 200 (on 10000@1% ( excess rate charged ) = 100 CGSt & SGST each )
27 July 2019
HOW TO REVERSE CGST AND SGST IN GSTR-1 ME OR RECEIVER INPUT CREDIT IN GSTR-3B
27 July 2019
You ( supplier) need to enter credit Note detail in Table 9B of GSTR 1
27 July 2019
HOW TO REVERSE GST RECEVIER IN GSTR-3B
03 August 2025
To reverse GST input credit for the receiver (i.e., the buyer/recipient) in GSTR-3B, when a credit note has been issued due to excess GST charged, here's what both parties need to do:
🔄 For the Supplier:
You’ve already:
Issued a credit note for ₹200 (₹100 CGST + ₹100 SGST).
Need to report the credit note in Table 9B of GSTR-1.
No action in GSTR-3B is needed specifically to reverse the GST for the supplier, unless you adjust the tax liability:
✅ In GSTR-3B (Supplier’s perspective):
Reduce outward tax liability in Table 3.1(a) (Outward taxable supplies other than zero rated, nil rated and exempted) in the month the credit note is issued.
Reduce tax amount (CGST ₹100, SGST ₹100) accordingly.
🔄 For the Receiver (Buyer):
The recipient must reverse ITC of the excess GST claimed originally. Here's how:
✅ In GSTR-3B (Recipient’s perspective):
Go to Table 4(B)(2) — “ITC reversed – Others”
Enter:
₹100 under CGST
₹100 under SGST
Add any interest if applicable (based on delay).
📌 Important Notes:
No changes are needed in GSTR-2B — it’s auto-generated, but the ITC should be adjusted manually by the recipient in GSTR-3B.
Keep the credit note and communication records for audit purposes.
If recipient fails to reverse ITC voluntarily, it could lead to demand notices later.
🔄 For the Supplier:
You’ve already:
Issued a credit note for ₹200 (₹100 CGST + ₹100 SGST).
Need to report the credit note in Table 9B of GSTR-1.
No action in GSTR-3B is needed specifically to reverse the GST for the supplier, unless you adjust the tax liability:
✅ In GSTR-3B (Supplier’s perspective):
Reduce outward tax liability in Table 3.1(a) (Outward taxable supplies other than zero rated, nil rated and exempted) in the month the credit note is issued.
Reduce tax amount (CGST ₹100, SGST ₹100) accordingly.
🔄 For the Receiver (Buyer):
The recipient must reverse ITC of the excess GST claimed originally. Here's how:
✅ In GSTR-3B (Recipient’s perspective):
Go to Table 4(B)(2) — “ITC reversed – Others”
Enter:
₹100 under CGST
₹100 under SGST
Add any interest if applicable (based on delay).
📌 Important Notes:
No changes are needed in GSTR-2B — it’s auto-generated, but the ITC should be adjusted manually by the recipient in GSTR-3B.
Keep the credit note and communication records for audit purposes.
If recipient fails to reverse ITC voluntarily, it could lead to demand notices later.
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