Regarding GSTR1 last year sale bill

To rectify an invoice where the wrong GSTIN (or the wrong entity type) was reported in a previously filed GSTR-1, you must use the Amendment to B2B Invoices feature in your current GSTR-1 filing.

Steps to Correct the Error

1. Navigate to Amendments: In the GST portal, go to the current tax period's GSTR-1.

2. Select Amendment Table: Navigate to the B2B Invoices Amendment table (typically Table 9A).

3. Add Amendment:

   • Enter the original invoice details exactly as you filed them previously (including the incorrect GSTIN).

   • Once the system identifies the original record, you will be prompted to enter the corrected details.

   • Update the GSTIN to the correct one (the Private Limited company's GSTIN).

4. Complete and File: After making the change, save the details. The portal will automatically handle the adjustment so that the incorrect record is nullified and the correct one is reflected in the recipient's GSTR-2B.

Key Considerations

• Timing: You can amend invoices from previous periods up to the deadline for the September return of the following financial year or the filing of the Annual Return (GSTR-9), whichever is earlier.

• Impact on Recipient: By amending the GSTIN, the input tax credit (ITC) will effectively be moved from the previously (incorrect) recipient to the new, correct recipient in their respective GSTR-2B.

• Documentation: Always maintain a copy of the original invoice and the revised invoice for your internal records to explain the discrepancy if audited.

Summary: To fix an incorrectly reported GSTIN, you must use the Amendment to B2B Invoices (Table 9A) in your current GSTR-1. Provide the original (incorrect) invoice details first, then update them with the correct GSTIN of the Pvt Ltd company. This will ensure the ITC is correctly reflected in the recipient's GSTR-2B.

How to Amend GSTR-1

This video provides a step-by-step walkthrough of the amendment process for errors in previously filed GSTR-1 returns.