Gstr 1 amendment related query

For F.Y 22-23 Invoice , You Can amend the invoice up to the due date of filing September 23 return or date of  annual  return  which ever is earlier as per section 39(9) of the CGST Act , So You Can amend invoice  in  table 9A of GSTR1.

GSTR-1 amendments are filed in the NEXT GSTR-1 return using the amendment tables, you do not refile the original return.

Here is how to use each table:
- Table 9A: amendment of B2B invoices (change invoice amount, GSTIN of buyer, tax rate, etc.)
- Table 9B: amendment of credit notes and debit notes
- Table 9C: amendment of B2C large invoices and unregistered buyer invoices

Two limits to know:
1. You can only amend invoices from up to 2 previous tax periods. Example: in the September GSTR-1, you can amend July or August invoices but not May invoices.
2. Hard annual cutoff under Section 16(4): all amendments must be done before the earlier of (a) filing the September GSTR-1 of the next financial year, or (b) filing the annual return GSTR-9.

If the amendment increases the buyer's ITC, their GSTR-2B will automatically update when you file the amended GSTR-1. If it reduces ITC, the buyer needs to reverse accordingly.

This [GSTR-1 vs GSTR-3B mismatch guide](https://taxgarden.in/blog/gstr-1-vs-gstr-3b-mismatch-reconciliation-guide-2026) covers what happens when GSTR-1 and GSTR-3B figures diverge after an amendment and how to reconcile them.