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Correction of bill after filing GSTR-3B

Amlan Ranjan Dutta (Business) (103 Points)

29 May 2021

I have availed ITC for a bill that was not filed by the vendor. I have already reversed the ITC in the subsequent month's GSTR-3B. Is it now allowed to correct the bill too? Or I must keep it as it was?

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10 Replies

kumar rajat (285 Points)
Replied 29 May 2021

You have to pass the ITC reversal entry in your book data. Because otherwise your book's GSTR-3B and portal's GSTR-3B will not match.

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CA. Sourav Sarkar (Chartered Accountant ) (24583 Points)
Replied 29 May 2021

Yes you can issue a fresh invoice

Amlan Ranjan Dutta (Business) (103 Points)
Replied 29 May 2021

@ Sourav it was a purchase bill, not a sale invoice. Am I allowed to correct the same after filed?

Amlan Ranjan Dutta (Business) (103 Points)
Replied 29 May 2021

@ Kumar Rajat I have already updated the purchase bill. The ITC got reversed in the book. My question is am I allowed to make such changes to the purchase bills after my GSTR-3B & GSTR-1 has been filed for that month?

CA. Sourav Sarkar (Chartered Accountant ) (24583 Points)
Replied 29 May 2021

It might not possible

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CMA Poornima Madhava (CMA) (13112 Points)
Replied 29 May 2021

Let me understand clearly. You availed ITC and subsequently reversed? Now is the query about availing ITC against the same invoice but there is a change in the invoice?

Amlan Ranjan Dutta (Business) (103 Points)
Replied 29 May 2021

@ CMA Poornima Madhava

No. The query is about if I can update the input tax in the purchase bill or not since I have already reversed the ITC?

CMA Poornima Madhava (CMA) (13112 Points)
Replied 29 May 2021

What do you mean by updating input tax credit in purchase bill?

kumar rajat (285 Points)
Replied 29 May 2021

You do not need to make any changes to GSTR- 3B. For your information I would like to update you that the effect of purchase bill is only in GSTR-3B and not in GSTR-1.