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Mistakenly issued credit note

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jitendra patel

51 Points Posted on 22 June 2021

Respected sir,
by mistake we had uploaded 2 credit note in GSTR-1 for same bill and same party in the year 2020-21. In GSTR-3B filed ok.
now how can we rectify this mistake in may- 2021 GSTR-1. pls advise us.
thanking you.

Replies (2)

Quick Summary

A user mistakenly uploaded two credit notes for the same bill and party in their 2020-21 GSTR-1, although the GSTR-3B was filed correctly. They are seeking advice on how to rectify this error in their May 2021 GSTR-1 filing. Options discussed include issuing a debit note, amending the credit note to zero, or leaving it as is and correcting it in the annual return, especially since the correct tax was already paid in GSTR-3B.

CA Altamush Zafar

GST Consultant

10402 Points Posted on 22 June 2021

Either you can issue a debit note to nullify the effect but that will create difference between GSTR-1 & 3B in the current year without rectifying the difference of previous year.

You can amend the credit note and change all values to zero.

You can leave the situation as it is but show the correct position in annual return. Since you have already paid correct tax in GSTR-3B which is more there won't be any problem