B2b invoice wrongly entered in b2c

If B2B invoice wrongly entered in B2C in GSTR 1,how it can be corrected & when?

Already submitted,then how it will be changed?

B2B invoice wrongly entered in B2C in GSTR 1 on July'17,how it can be corrected & when?

 

B2C (others) amedment is not available in GSTR 1

GSTR-1 : B2B Invoice submitted as B2C. How to rectify ?

A common query from taxpayers is what happens if a B2B Invoice is recorded as B2C?

This can happen because of any of the following reasons:

• Purchaser has not submitted GSTIN .
• Purchaser has submitted GSTIN, but it is not recorded in Accounting System
• Purchaser has applied for GST Registration, but has still not received GSTIN

In this case, an Invoice with GSTIN will be reported as B2C ( Either B2CL or B2CS ) transaction.

Sales Data for July

How to rectify it in subsequent Return?

Scenario 1

In this scenario, Purchaser adds the invoice in their respective GSTR-2. Based on GSTR-2, Seller gets details in GSTR-1A and accepts the same in July itself.

Now July Return will stand amended as follows:

As you can see this results in over reporting of outward supplies as 3 transactions get added to B2B , but correspondingly B2C values are not reduced.

This can be done in the subsequent month.

Aug Return

Based on this the August Liability will get reduced by Rs. 5,400.

Scenario 2

In this scenario, Purchaser does not take any action in GSTR-2 and requests Seller to rectify the mistake in subsequent return.
In the above example, when subsequently out of 10 B2CS purchasers , 3 provide GSTIN, the following steps will have to be taken to give effect.

Aug Return

Thanks

Tarun Vema

mistekly li add b2b invoice in b2c and submit and and filled in dec 19 how to change in

Please amend through B2CSA in the subsequent GSTR 1 and add B2B invoice in the same month. 

Note, B2CSA amendment for a POS for a month can be performed only once.