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GST invoice revision: possible fraudulent intention

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Rahul Bhalgat

Proprietor

23 Points Posted on 17 April 2021

Greetings everyone. I have a query about GST.

In January 2020, I purchased some goods from a registered supplier. The supplier issued the invoice and I made the payment as per the agreed contract. In my GST return, I claimed the input credit as per the invoice.

Now when I am filing my annual return for FY 2019-20, the GST site shows that the supplier has revised the invoice. The revision details aren't available on the site but the site shows that some amount is now payable by me.

There is no action from the supplier, when I informed him this. There is a possibility that he revised the invoice details on GST site to save (evade) GST. I have the soft copy of the tax invoice, against which I made the payment and claimed the input credit.

What are my options to avoid undue payable reflecting on my account? Thank you in advance.

Replies (2)

Quick Summary

A business owner is facing an unexpected tax liability after their supplier revised a GST invoice from January 2020 without their knowledge. The original invoice allowed the business to claim input tax credit, but the revision has now resulted in a payable amount appearing on their GST account. The supplier has not responded to the query, raising concerns about potential GST evasion. The business is seeking advice on how to resolve this discrepancy and avoid paying the undue liability.

Pankaj Rawat

GST Practitioner

29904 Points Posted on 17 April 2021

Is the revised/ammended Invoice is reflecting in Your GSTR-2a...... & when the invoice was issued , whether the same was reflected in your 2A ????

Rahul Bhalgat

Proprietor

23 Points Posted on 21 April 2021

The revised invoic is reflecting in GSTR-2A. When the invoice was issued, it was also reflecting in the GSTR-2A.

The supplier has wrongfully revised the invoice without my knowledge. Because of the revision, GSTR-2A reflects tax liability payable.

I had claimed the input credit, when the invoice was issued. Now, in the revision, the supplier must have shown less GST amount. And hence the difference has reflected as liability on me.