RECTIFICATION IN GSTR1

This discussion addresses a common error where GSTR1 was filed under B2CL instead of B2B. The advice is that if the initial entry was B2CL, a credit note can be used. Alternatively, for B2C entries, you can show figures in negative in the subsequent return. If an invoice was correctly issued to a customer but incorrectly disclosed in GSTR-01, the recommended approach is to amend the B2Cs while filing the March return and disclose the proper invoice in the B2B section of the March return. Be mindful that amendments can only be done once.