Hello everyone,
I need some guidance regarding a GSTR-1 amendment and its impact on the HSN summary.
In Q4 of FY 2024–25, I had reported a sale of ₹10 lakhs and filed both GSTR-1 and GSTR-3B accordingly. However, I later realized that the actual invoice amount was ₹11 lakhs.
As advised, I have made the amendment in GSTR-1 of the June quarter (Q1 of FY 2025–26) by editing the original invoice and updating the taxable value to ₹11 lakhs using the amendment section.
My question is regarding the HSN-wise summary in GSTR-1 of the June quarter:
Since I had already filed HSN summary for ₹10 lakhs in Q4, and now I have amended the invoice to ₹11 lakhs, do I need to show the full ₹11 lakhs in the HSN summary of the June quarter (i.e., the amended invoice value), or just the differential ₹1 lakh?
Please guide on what is the correct approach, as I want to ensure consistency between invoice data and HSN summary.
Thanks in advance!
CAclubindia
