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GST Invoice amendment issue

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Saliq Ansari

CA_Final Student

394 Points Posted on 23 May 2023

I had made mistake while filing GSTR 1 the Taxable value was 10000 plus 18% GST total value 11800. But while feeding data in GSTR 1 mistakenly amount put was Taxable value as 100000 plus 18% GST total value 118000, GSTR-1 was filed with this error and excess tax was paid while filing GSTR-3B for that month and client was told that the same will be amended in next month.

Next month GSTR-1 I had made amendment in that invoice reducing its value from 118000 to 11800.

My query is where could I claim the excess tax difference Rs. 16200/- cause I cannot see this difference amount in 3B of that month

Kindly help me sort out this issue

Replies (3)

Quick Summary

A user mistakenly filed their GSTR-1 with an inflated taxable value, leading to excess GST payment in GSTR-3B. They amended the invoice in the following month's GSTR-1, reducing the liability. The user is seeking guidance on how to claim the Rs. 16,200 excess tax paid, as the negative liability isn't automatically reflected in GSTR-3B. The advice given is to manually adjust the liability in GSTR-3B and maintain proper records.

Pankaj Rawat

GST Practitioner

29904 Points Posted on 24 May 2023

The liability for the same is definitely reduced in GSTR'3B .

Do you have enough sale amount that it can be adjusted against the reduced liability????

Saliq Ansari

CA_Final Student

394 Points Posted on 24 May 2023

THANKS FOR YOUR REPLY

THE SAID INVOICE WAS IGST AND THIS MONTH WHEN AMENDMENT MADE THERE IS NO IGST INVOICES, IN GSTR-1 IT IS SHOWING LAIBILITY AS NEGATIVE -16200 BUT SAME IS NOT SHOWING IN 3B

HOW CAN I CLAIM THIS AMOUNT PLZ REPLY

THANKS IN ADVANCE

Ajith T S

220 Points Posted on 07 June 2023

If in GSTR-1 amount is negative, it should have been negative tax liability in GSTR-3B. If not so, you can manually adjust in GSTR-3B to ensure that your total liability is reduced by Rs. 16,200/-

You must keep adequate records to substantiate the same in future.

Thanks