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GST Invoice Amendment - Query

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Amshumali Sharman

66 Points Posted on 07 August 2025

I have two invoices from the tax period of May 2025 that need to be amended in the July 2025 return.

For both invoices, I need to correct the invoice numbers.
Additionally, for one of the invoices:
- The original invoice date was entered as 30 May 2025, but the supply actually pertains to 30 April 2025.
- The GST rate was incorrectly reported as 18%, whereas it should have been 0%.

My questions are:

Is it sufficient to report these corrections under the B2B amendment table in the GSTR-1 for July 2025?
Since the GST rate is being changed, do I also need to issue and report a credit note for the same invoice?

Replies (3)

Quick Summary

This discussion addresses how to amend GST invoices from May 2025 within the July 2025 GSTR-1 return. Key corrections include invoice numbers, dates, and GST rates (from 18% to 0%). The consensus is that these amendments can be reported in the GSTR-1 amendment table. For tax rate changes, issuing a debit note is recommended to account for the tax difference.