Amendment or credit Note

This discussion clarifies how to handle GST invoice discrepancies. When an invoice was initially overstated in GSTR-1 and GSTR-3B but later corrected to a lower amount before submission to the dealer, the correct procedure is to amend the original invoice details in your GSTR-1 filing. While a credit note is typically used for a decrease in taxable value, it's not appropriate here as the invoice itself was revised. The excess tax paid can be adjusted against future tax liabilities by reporting the reduced output tax in the subsequent month's GSTR-3B.