GST CUT OFF DATE FOR ITC / GSTR 1 CORRECTIONS NOT EFFECTIVE IN GSTN PORTAL

Hi Mohit,

This is a common issue many are facing regarding the GST portal and the cut-off dates for ITC claim and GSTR-1 amendments.

Key points regarding the cut-off and amendments:

1. Notification No. 18/2022-Central Tax dated 28.09.2022 extended the deadline for claiming ITC and filing corrections/omissions in GSTR-1 for FY 2021-22 to 30th November 2022.

2. The press release dated 4th October 2022 clarified these extended timelines apply to all returns of FY 2021-22 and corrections must be done in returns filed up to 30th November 2022, NOT in returns filed after November (i.e., December returns onward).

3. However, the GSTN portal's actual functionality has been lagging behind this circular. Currently, the portal restricts adding or amending invoices for previous financial years after the September return filing. This leads to the error:

   "Document Details pertaining to previous year can not be added or amended now."

Why this discrepancy?

• The Notification extends timelines in law, but the GSTN portal software update has not fully incorporated these changes yet.

• Many users report that GSTN backend systems are not allowing amendments for old FY even though timelines are legally extended.

• This is a technical and administrative delay on the part of GSTN.

What can you do?

• Keep filing your September/October/November GSTR-1 normally with current data.

• If you cannot upload old invoices for FY 2021-22, try the following:

  • Wait for GSTN to update the system as per notifications.

  • Keep records and screenshots of the errors and your attempts.

  • Raise a grievance/ticket on the GST portal about this technical issue.

• For now, you cannot forcibly add/amend old invoices through the portal if it blocks you.

• You may file the amendments once the portal is updated.

• For ITC claims, note that even if you cannot amend GSTR-1, you may be able to claim ITC if supplier has declared the invoices correctly in their GSTR-1.

Conclusion:

• Legally, you have time until 30th Nov 2022 for corrections related to FY 2021-22.

• Practically, GSTN portal is not allowing amendments for old FY invoices after Sep 2022 returns filing.

• Keep monitoring GSTN portal updates and raise grievances if needed.

• Maintain proper documentation for your records.