Dear All,
Can anybody guide me. we have send material under 5 chalan with waybill. we have make 1 single invoice for 5 chalan. Now one consignment under chalan get rejected. I have made another way bill for sales return.
Now can I ammend the invoice including only 4 chalan value bcz original invoice is still not submitted to the party.
Thanks & Regard
Sanjay Prasad
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Change In Gst Invoice
Replies (1)
| A GST invoice cannot be directly edited or changed once issued. However, there are two legitimate ways to rectify it: 1. Credit Note (for downward revision): If the original invoice value needs to be reduced (e.g., wrong rate, excess quantity billed, returns), issue a Credit Note under Section 34 of CGST Act. The credit note reduces the output tax liability of the supplier and reduces ITC of the recipient. 2. Debit Note (for upward revision): If the value needs to be increased (e.g., underbilling), issue a Debit Note — it increases output tax and the recipient's ITC. 3. Amendment in GSTR-1: For B2B invoices already reported in GSTR-1, corrections can be made in the subsequent month's GSTR-1 under the 'Amended B2B Invoices' section (Table 9A). This corrects the invoice details in the system and impacts the recipient's 2A/2B. 4. Time Limit: Credit/Debit notes and GSTR-1 amendments must be done before the earlier of: (a) September of the following FY, or (b) date of filing of annual return (GSTR-9) for that FY. 5. What You Cannot Do: You cannot recall, delete, or directly edit a GST invoice once issued. Issuing a revised invoice with the same invoice number is also not permissible — always use credit/debit note route. |
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