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Wrongly GST number filed in GSTR1

28 June 2019

in 201718 wrongly gst number filled in gstr 1, instead of one gst number filled another number, now how to correct and amended at present, is it system allow at present . how to ammend please suggest me,

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Karnik Kothari (17 Points)
Replied 28 June 2019

CLARIFICATION ISSUED AT GST (PORTAL) WEBSITE - DT. 27/06/2019 Amending Invoices reported in Form GSTR 1, pertaining to financial year 2017-18

1.Some taxpayers have reported that they are not able to amend the invoices reported in their Form GSTR 1, pertaining to financial year 2017-18.

2.In this context attention of taxpayers is brought to point number 3 of the Removal of Difficulty Order No. 02/2018-Central Tax, dated 31st December, 2018, issued by Government of India, Ministry of Finance, which is reproduced below :
“3. In sub-section (3) of section 37 of the said Act, after the existing proviso, the following proviso shall be inserted, namely : –– “Provided further that the rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September, 2018 till the due date for furnishing the details under subsection (1) for the month of March, 2019 or for the quarter January, 2019 to March, 2019.”

3.Thus, taxpayers could have amended their invoices, reported in Form GSTR 1, pertaining to the financial year 2017-18, till the due date of filing of Form GSTR 1 of March, 2019. Since, due date of filing of Form GSTR 1, for the month of March, 2019 has already passed, no amendments in invoices reported in Form GSTR 1 pertaining to the financial year 2017-18, could be made now.