Late entry of column 9B in GSRT1

Hey D G Mohan! Regarding the late entry of credit note in Column 9B of GSTR-1:

• Column 9B is for Debit/Credit Notes issued in the current month against supplies made in earlier months.

• You mentioned:

  • Credit note was raised in May 2023 (within-state sales).

  • Tax amount reduced in Column 7 (Outward taxable supplies).

  • But credit note was not posted in Column 9B.

  • Credit note details were entered in Column 13 (Amendments).

Can you post the credit note in a future return?

Short answer:

• No, you cannot add or correct credit note details in Column 9B for past months once the return filing period has passed.

• Credit notes must be reported in the return for the month in which they are issued (May 2023 in your case).

• If missed, you can only adjust the amount via amendments in subsequent returns but within the allowed time limit (usually till the due date of filing return for September of the next financial year).

But since you mentioned credit note details are entered in Column 13 (Amendments):

• Column 13 is for Amendments of credit/debit notes already reported.

• If you did not originally report the credit note in 9B for May, just putting details in 13 may not be enough.

• You should have originally reported it in 9B for May 2023.

What to do now?

• Since the credit note was missed in 9B but details are in 13 (Amendment), GST portal will not match those amounts properly.

• You may need to file a Nil or corrected GSTR-1 for May 2023 (if still allowed).

• Or adjust the next month's GSTR-1 to include the credit note as per GST guidelines on amendments.

Important:

• Check if the return filing period for May 2023 is still open for amendments.

• If the window is closed, you might have to make the adjustment in the Annual Return or during audit.

Summary: