Wrong gst charged in invoice

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This query is : Resolved

Manoj Verma (Querist)

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

CA Anita Bhadra

CA Anita Bhadra (Expert)

26 July 2019 You can issue credit note

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Manoj Verma

Manoj Verma (Querist)

26 July 2019 HOW TO MAKE CREDIT NOTE THIS ISSUE

CA Anita Bhadra

CA Anita Bhadra (Expert)

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 )

Manoj Verma

Manoj Verma (Querist)

27 July 2019 HOW TO REVERSE CGST AND SGST IN GSTR-1 ME OR RECEIVER INPUT CREDIT IN GSTR-3B

CA Anita Bhadra

CA Anita Bhadra (Expert)

27 July 2019 You ( supplier) need to enter credit Note detail in Table 9B of GSTR 1

Manoj Verma

Manoj Verma (Querist)

27 July 2019 HOW TO REVERSE GST RECEVIER IN GSTR-3B

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

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.

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