Sir
Please guide me for the following
(I) One invoice with output tax liability of Rs 36000/- was shown in gstr3b for December2020,But after that this invoice was cancelled and not shown in GSTR1 for the m/o Dec2020 No credit note has been given for this invoice in 2020-21.Tax has been paid on this invoice
My Question is (I) Treatment of this invoice in filling GSTR9 FOR 2020-21(Which table of GSTR9)
(ii) Will there be any treatment in gstr1 in 2021-22
Thanks and regards
Kuldeep Sharma
Do not delete the invoice: You cannot "delete" a record once it has been processed in a filed return.
Use a Credit Note: This is the standard legal mechanism to nullify an invoice that has been issued and reported (even if only in GSTR-3B).
Check GSTR-1: Ensure the Credit Note is uploaded in the relevant GSTR-1.
DRC-03: If there is a tax discrepancy that cannot be adjusted through subsequent GSTR-1/3B filings, you can discharge any remaining tax liability or rectify errors using Form DRC-03.
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