12 November 2019
IN GSTR1 LAST MONTH I WRONGLY ENTERED PURCHASE INVOICE AS SALES ... INWARD SUPPLY TREATED AS OUTWARD SUPPLY WRONGLY BY MY MISTAKE ...ARROUND 13 INVOICES ... HOW CAN I AMEND THOSE INVOICES ... IS IT POSSIBLE TO RECTIFY??? .... THAN WHAT IS THE LAST DUE DATE TO AMEND THOSE INVOICES????? CAN ANY EXPERTS HELP ME ... RECTIFY THIS....
02 December 2019
Thanking you but in the month of October 2019 when we have to rectify wrongly entered purchase bill treated as a sales? when can rectify in month of October 2019
27 July 2024
To rectify the error where inward supplies (purchases) were mistakenly entered as outward supplies (sales) in your GSTR-1, follow these steps:
### **Steps to Rectify the Error in GSTR-1:**
1. **Identify the Error:** - **Incorrect Entries:** Confirm that the entries for around 13 invoices were incorrectly categorized as outward supplies instead of inward supplies.
2. **Verify Filing Status:** - **Status Check:** Determine if the GSTR-1 for the period in which the error occurred has already been filed.
3. **Correcting the Error:** - **Access GST Portal:** Log in to the [GST Portal](https://www.gst.gov.in/). - **Navigate to GSTR-1:** Go to the “Returns” section and select “GSTR-1.” - **Select the Relevant Period:** Choose the month or quarter in which the incorrect entries were made.
4. **Amendment Procedure:** - **Correcting Entries:** - **Remove Incorrect Entries:** Locate the erroneous entries for the 13 invoices categorized as outward supplies and delete them. - **Add Correct Entries:** Enter these invoices correctly as inward supplies in the appropriate section of GSTR-1.
5. **File the Revised Return:** - **Submit Revised GSTR-1:** After making the necessary corrections, submit the revised GSTR-1. This revised filing will correct the previous mistake.
6. **Update GSTR-3B if Necessary:** - **Verify GSTR-3B:** Ensure that your GSTR-3B for the same period is also updated if the error affected your input tax credit (ITC) or tax liability.
### **Timeline for Rectification:**
- **Time Limit:** The time limit for rectifying errors in GSTR-1 is up to the last date of the month following the end of the financial year in which the error occurred. For example, if the error occurred in the financial year 2019-2020, the last date to rectify errors would be the last date of September 2020. - **For October 2019 Errors:** The rectification for errors made in GSTR-1 for October 2019 should ideally be completed by the last date of the financial year 2019-20, which is September 2020.
### **Procedure for Rectification:**
1. **Login:** Access the GST Portal. 2. **Select Period:** Choose the month or quarter (e.g., October 2019) in which the incorrect entries were made. 3. **Correct Entries:** - **Remove Incorrect Data:** Delete the incorrect entries where purchases were wrongly shown as sales. - **Add Correct Data:** Enter the invoices again as inward supplies. 4. **Submit:** File the corrected GSTR-1.
### **Reference for Deadline:**
According to GST rules, any rectification or amendment for the financial year can generally be done till the due date of the return for the month of September of the following financial year or the actual date of filing the annual return, whichever is earlier.
**Example Timeline:** - **Financial Year:** 2019-2020 - **Rectification Deadline:** September 2020 or before filing the annual return for 2019-20.
### **Additional Considerations:**
- **Consult GST Practitioner:** If you have any difficulties or complex scenarios, consulting a GST practitioner or tax consultant is advisable. - **Maintain Records:** Keep a record of all corrections and communications for future reference.
By following these steps, you can amend the errors in your GSTR-1 and ensure accurate reporting and compliance.
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