LIVE GST Certification Course by CA Arun Chhajer begins 27th April. Register Now!!

Outward Bill entered twice in GSTR1 and Payment Paid -Solution.

SENTHIL SELVENDRAN (chartered accountant) (200 Points)

28 July 2020

One of my client who uploaded outward supply twice in the month of November,2019 and paid taxes on the duplicate bill. He does not know the bills are entered twice until March 2020, now his march 2020 return is still pending. Now, how can he able to get the credit back to his account?

March liability is Rs.425000 and the tax payment on duplicate bill is Rs.375000/- can he able to adjust? Kindly let me know the procedures.

Thank you..

Reply
Follow
Share

3 Replies

Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 28 July 2020

If outward supply was shown excess due to duplicate bill (twice entry) in November, 2019 than you can reverse that excess outward supply in GSTR 3b of March, 2020

In GSTR 1 , I think Same bill number is not allowed, So, no change of entering same bill in GSTR 1.

And if there is any mistake in GSTR 1 than also you can do that with amendments column in upcoming months.

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 28 July 2020

Amend all those duplicate bills to Zero Value in your current GSTR 1 & Reduce the output tax for the same value from March month's Output tax & declare the Net off output tax.

1 Like