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GSTR 1 OF MARCH 19 correction

Shyam Parekh (Student CA IPC / IPCC) (24 Points)

22 August 2020

I have made mistake in one sale bill of March 19 GSTR1. can we make correction in gstin number in sales bill of month March 19. Mistake identified during annual return of GST Return of 18-19

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5 Replies

Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 23 August 2020

No, you can not do correction in GSTIN now, aa due date to do correction/rectification for year ended March, 2019 is already passed.

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 23 August 2020

Yes you can but your Receptient won't be able claim credit for the same .

As per Section 16(4) the supplier shall furnish his return by September following the end of FY.
Hence the rectification must be done by September 2019 in your case .

Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 23 August 2020

@ Pankaj Rawat ji
Sir, September 19 is already passed.

How..." Yes you can.,..."

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 23 August 2020

Dear Sagar

yes i knew the sept-19 is already passed , that's what i replied t "recepient cannot claim itc" but portal allow for such amendment

Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 23 August 2020

Sorry, Actually I don't know about this "i.e Portal still allow for such amendments of F.Y 2018-19" after due date also..

but what is this....
in ITC setoff it's also like this, if system allowed, than do this... person not aware about actual ITC set off rule..

Actually, There is three type rules/law/regulations in GST going on

1. Actual law i.e Bare Act, rule and regulation.
2. As allowed by GSTIN Portal, i e Portal rules/law (self rule of portal)
3. As Understood/explain by Professional, businessman and public

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