GST Amendments for Sales
Generally, you sign the return with invoices recorded for sales and other business transactions and pay tax for the same. However, if you need to make any changes (such as changes in Amount, Taxability or Tax Rate, Party GSTIN, or others) to an invoice that is a part of a signed return, then you will need to amend the invoice and provide Return Effective Date so that it can be reported as an amendment in the subsequent month or period.
- Ensure that the invoice you are amending is from a signed return.
To know how to sign returns, refer to the Sign Return section in the GSTR-1 Report in TallyPrime topic. - Make the required changes in the invoice.
For instance, you may want to change the amount.- Press Alt+G (Go To) > Day Book > select the invoice and press Enter.
- In the Amount field, enter the required Amount.
- Amend the invoice by providing the Return Effective Date.
- In the invoice, press Ctrl+I (More Details).
- Under Additional Details, type or select GST Return Effective Date and press Enter.
- Enter the Return Effective Date.
For example, if the invoice was originally signed for Sep-22 and you want to amend it in Oct-22, then the Return Effective Date will fall in Oct-22.
- Press Ctrl+A to save.
Since the return is already signed in TallyPrime for September 2022, if you modify and do not provide the Return Effective Date, then the invoice will move to the Uncertain Transactions section of GSTR-1 of the month.
You can drill down to the section in GSTR-1, and provide the Return Effective Date in the respective transaction.
In the Uncertain Transactions section of GSTR-1, select the invoice, press Alt+L (Set Effective Date) and enter the Return Effective Date.
To know how to do it, refer to Resolving and Amending Uncertain Transaction in GSTR-1 with Return Effective Date. - Press Ctrl+A to save the voucher, as always.
To know about the impact of amendment on the returns, refer to the Nature of Amendment and Impact on Returns table.
The department does not allow amendment of an invoice for the second time. However, if you amend an invoice for the second time in TallyPrime, then the invoice will move to the Uncertain Transactions section of GSTR-1. In such a case, you will need to revert the amendment in TallyPrime by:
1 .Reverting all the changes made in the invoice such as Amount, Date, or any other changes.
2. Setting the Return Effective Date as the previous one so that the invoice moves from the Uncertain Transactions section to its respective previous section.
In GSTR-1 of the original month, the invoice appears in the Amendments Marked for Future Returns section.
In GSTR-1 of the month or period to which the invoice is amended, the invoice appears in the Amended B2B Invoices – 9A section under the Other Periods column.
In GSTR-1 of the month or period to which the invoice is amended, the invoice appears in the Amended B2B Invoices – 9A section under the Other Periods column.
Resolve and Amend Uncertain Transactions in GSTR-1 with Return Effective Date
Whenever you make changes in a transaction which is part of a signed GST return, you need to provide a new Return Effective Date. However, when you do not provide the Return Effective Date, such transactions become a part of the Uncertain Transactions (Corrections needed) section in GSTR-1.
You can easily resolve such transactions and ensure that they appear in the desired return period.
- Press Alt+G (Go To) > type or select GSTR-1 and press Enter.
- Drill down to Uncertain Transactions (Corrections needed) > Effective Date of the Amendment is invalid and press Enter.
- Select the invoice and press Alt+L (Set Effective Date), enter the Return Effective Date and press Ctrl+A to save.
- As always, press Ctrl+A to save the invoice.
Nature of Amendment and Impact on Returns (Sales)
|
Nature of Amendment
|
Description
|
Original Value
|
Amended Value in Later Month of Amendment
|
|---|---|---|---|
|
Changes in Amount fields |
If there is a data entry error in the Amount field or the total amount of invoice, then you will need to amend the invoice with the Return Effective Date in TallyPrime. Subsequently, the new amount will appear against the effective date in GSTR-1 in the subsequent month. In GSTR-3B, the difference between the amounts will reflect in the subsequent month. |
Invoice: INR 1,000 GSTR-1: INR 1,000 GSTR-3B: INR 1,000 |
Invoice: INR 2,000 GSTR-1: INR 2,000 GSTR-3B: INR 1,000 |
|
Changes in Taxability or Tax Rate |
If you have entered a wrong GST rate or incorrect taxability, then you will need to amend the invoice. Subsequently, the new GST value will reflect in the subsequent month in GSTR-1. On the other hand, GSTR-3B will have the differential GST value. |
Tax value in invoice: as per 12% GSTR-1: as per 12% GSTR-3B: as per 12% |
Tax value in invoice: as per 18% GSTR-1: as per 18% GSTR-3B: as per 6% |
|
Change in Voucher No. or Voucher Date |
If the Voucher No. or Voucher Date entered in the invoice is wrong, then you can amend in the subsequent month with the new Voucher No. or Voucher Date, as applicable. |
Invoice: 123 or 12-May-2022 GSTR-1: 123 or 12-May-2022 GSTR-3B: 123 or 12-May-2022 |
Invoice: 124 or 12-Jun-2022 GSTR-1: 124 or 12-Jun-2022 GSTR-3B: 124 or 12-Jun-2022 |
| Change in Financial Year |
There is an invoice recorded in March 2022. However, you want to amend it for April 2022 – the new financial year. In such a case, the invoice for the date appears in the returns of the subsequent month of the new financial year, say April 2022. |
Invoice: 24-Mar-2022 GSTR-1: 24-Mar-2022 GSTR-3B: 24-Mar-2022 |
Invoice: 18-Apr-2022 GSTR-1: 18-Apr-2022 GSTR-3B: 18-Apr-2022 |
| Change in Return Effective Date |
This scenario is applicable only after the counterparty has signed the invoice for return. If the Return Effective Date is changed, then there will be two invoices in the first month – an original and an amended invoice. In the later month, there will be one invoice with the revised return effective date. For example, the original Return Effective Date is 15-May-2022 and you want to amend it as 15-Jun-2022. |
Invoice: 15-May-2022 as return effective date. GSTR-1: 15-May-2022 as return effective date. GSTR-3B: 15-May-2022 as return effective date. |
Invoice: 15-Jun-2022 as return effective date. GSTR-1: 15-Jun-2022 as return effective date. GSTR-3B: 15-Jun-2022 as return effective date. |
|
Change in Party GSTIN/UIN |
If you need to change the party GSTIN/UIN entered in the invoice, then you just need to amend with the new GSTIN/UIN. For example, the party GSTIN is changed from 29ABDXY9601R2JW to 29CEGDFAFACT4XW. |
Invoice: With 29ABDXY9601R2JW GSTR-1: Invoice with 29ABDXY9601R2JW GSTR-3B: Invoice with 29ABDXY9601R2JW |
Invoice: With 29CEGDFAFACT4XW GSTR-1: Invoice with 29CEGDFAFACT4XW GSTR-3B: Invoice with 29CEGDFAFACT4XW |
|
Change in Tax Unit |
If you have created the invoice with wrong GSTIN, then you will need to amend it with the right GSTIN in the later month. The later month will show an invoice against Amend with Zero with a new invoice with the new GSTIN. For example, if you have two GSTINs – 29ABDXY9601R2JW and 29CEGDFAFACT4XW and you have created the invoice with 29ABDXY9601R2JW while you needed to create it with 29CEGDFAFACT4XW, then you can amend the invoice in the later month. |
Invoice 1: INR 1,000 with 29ABDXY9601R2JW GSTR-1: INR 1,000 with 29ABDXY9601R2JW GSTR-3B: INR 1,000 with 29ABDXY9601R2JW |
Invoice 1: INR 1000 (Amend with Zero) with 29ABDXY9601R2JW Invoice 2: INR 1,000 with 29CEGDFAFACT4XW GSTR-1: INR -1,000 (negative value) with 29ABDXY9601R2JW GSTR-1: INR 1,000 (with 29CEGDFAFACT4XW) GSTR-3B: INR 1,000 with 29CEGDFAFACT4XW |
