GSTR 1 - Old B2c invoice amend in B2B

Rules 1657 views 2 replies

soran singh

Accountant

173 Points Posted on 06 August 2025

Hello everyone,

Is it possible for amend b2c supply of April 25 to B2b supply in July 25 GSTR1 , April to June gstr1 and 3b already filed. Invoice is b2c small. Turnover is above 10cr. E invoice is applicable in company. Plz suggest as per new rule for 30 days time limit of e invoice generation. I ask this because on portal option is available for amend supply details for FY 24-25 and FY 25-26. Plz tell me urgent as early as possible.

Replies (2)

Quick Summary

A taxpayer asked if old B2C invoices from April 2025 can be amended to B2B in July 2025 after GSTR-1 and GSTR-3B filing. The issue also involves e-invoicing rules and the 30-day invoice generation limit for businesses with turnover above Rs 10 crore.

Rama chary Rachakonda

Master in Accounts & high court Advocate

9615 Points Posted on 12 August 2025

In GST, amendments to GSTR-1 can be made for certain details, but there are limitations and time frames. Given that April to June GSTR1 and 3B are already filed, amending the supply type fro B2C to B2B might be challenging.

The GST portal does allow amendments for certain details within a specific timeframe, typically for a limited period after filing. Considering the new rule for a 30-day time limit for e-invoice generation and the fact that you've already filed for April to June, it's crucial to check the GST portal's options for amendments for FY 24-25 and FY 25-26.

I would suggest checking the GST portal or consulting with a GST professional to understand the feasibility and implications of amending the supply type from B2C to B2B in this scenario, especially considering the turnover is above 10 Crores and e-invoicing is applicable. Urgent action might be needed based on the portal's options and GST rules.

Tax Garden

Tax Consultant

724 Points Posted on 10 June 2026

Yes, you can amend a B2C invoice to B2B in GSTR-1, but there are limitations depending on how old the invoice is.

How to do it:

In the current month GSTR-1, go to Table 9A (Amendments to B2B invoices) or Table 10 (Amendments to B2C invoices). Select the financial year and month of the original invoice, locate it, and update the details with the buyer GSTIN to convert it from B2C to B2B.

Limitations:

Amendments in GSTR-1 are generally allowed up to the ANNUAL RETURN filing date for that financial year, or by the October due date of the following financial year, whichever is earlier.
For FY 2023-24, the amendment window is up to GSTR-9 filing date, typically October 31, 2024. If that window is closed, the portal will not allow the amendment.
Not all fields can be changed. The customer GSTIN can be added (B2C to B2B) but some fields may be locked after the original period.

If the amendment window is still open, this is a clean fix. If it is closed, the buyer will need to reconcile the ITC directly with the supplier and document the error in their records.

For a step-by-step walkthrough of GSTR-1 including how Table 9A amendments work, this guide has screenshots of the current portal: [GSTR-1 filing guide 2026](https://taxgarden.in/blog/gst-login-gstr-1-filing-step-by-step-guide-2026)