I have two invoices from the tax period of May 2025 that need to be amended in the July 2025 return.
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For both invoices, I need to correct the invoice numbers.
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Additionally, for one of the invoices:
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The original invoice date was entered as 30 May 2025, but the supply actually pertains to 30 April 2025.
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The GST rate was incorrectly reported as 18%, whereas it should have been 0%.
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My questions are:
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Is it sufficient to report these corrections under the B2B amendment table in the GSTR-1 for July 2025?
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Since the GST rate is being changed, do I also need to issue and report a credit note for the same invoice?
CAclubindia
