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

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SENTHIL SELVENDRAN

chartered accountant

78 Points Posted on 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..

Replies (3)

Quick Summary

A client accidentally entered an outward supply bill twice in GSTR1 for November 2019, paying tax on the duplicate. They discovered this in March 2020 with their return pending. The recommended solution is to amend the duplicate bills to zero value in the current GSTR1. This will allow for the excess tax paid to be reversed in the March 2020 GSTR3B, effectively reducing the output tax liability and enabling the taxpayer to claim the credit.

Sagar Patel

Tax and Business Consultant

5533 Points Posted on 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

29904 Points Posted on 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.