Reena (Partner) (221 Points)
19 November 2022I may 2022, the year in one the invoices was mentioned as 2021 instead of 2022 by mistake. The info was furnished in the IFF. GSTR-1 of that quarter (June 2022) has already been filed. The client has just informed us about as they noticed that in their GSTR-2B and wants us to amend that.
How can we change that now? Please help.
Zeeshan Haris
(74 Points)
Replied 20 November 2022
Reena
(Partner)
(221 Points)
Replied 07 December 2022
When we try to amend it, it says no invoice found in the current financial year, because the error in the date was the year. So perhaps it is taking it as an invoice from previous financial year, even though it was filed in the GSTR-1 of this year. So how can we amend it?
CA Bikram Shaw
(Service)
(37 Points)
Replied 10 December 2022
You need to issue credit note. At the time of GSTR 1 Filing of next period only mention Credit note detail not original invoice (as time limit to issue credit note for may 2021 is expired). also file detail of May 2022 Invoice again.
As you are canceling the original invoice through credit note, again you need to enter the original invoice detail (May 2022 date)
In case department want clarification you can explain. Its clerical mistake and not avoidance/ evasion of tax.
you find the mistake and rectify the same neither an intentional mistake nor an evasion of GST.
Reena
(Partner)
(221 Points)
Replied 12 December 2022
Thanks a lot for this reply. The customer is telling us that if we issue a credit note now and a new invoice, the ITC for them will be canceled and they won't be able to take ITC. And their GSTR-9 and GSTR-9C for 2021-22 is showing that difference in ITC. Is there a solution. It is more than 2 lakh ITC on that invoice (it was a very large invoice). Please help.
CA Bikram Shaw
(Service)
(37 Points)
Replied 12 December 2022
As per GST Rules and other provision Credit note can not be issue after time limit, but currently portal is accepting the same.
you can issue a credit note with date may 2021, this will cancel the original may 2021 invoice. Again issue fresh invoice dated may 2022.
But do as early as possible till the portal accepting this.
If any problem then you can mail me at bikram.shaw @ yahoo.in
Reena
(Partner)
(221 Points)
Replied 12 December 2022
Ok, so when we enter the details of the credit note in GSTR-IFF, I should add the date of the credit note as 31 May 2021, right? Because it doesn't ask for the date of corresponding invoice. And that should cancel the ITC for 2021-22 for the client, and then issue a new invoice for this year with the same amount. Did I understand it correct? I hope this works, because I was really stressed out. Thanks a lot!
Reena
(Partner)
(221 Points)
Replied 13 December 2022
Sir, the portal doesn't except the date for 2021 for credit note and shows error message, " Document details pertaining to previous financial year cannot be added/amended now". Is there any solution?
CAclubindia
