Effective Date of the Amendment is not specified or invalid
Cause
When you alter a transaction after signing the Return, it becomes an Amendment invoice, which cannot be added in the current period. However, you can move it to the subsequent return period. So, you will need to provide the effective date for amendment of the invoice in the subsequent period.
Resolution
Depending on the nature of transaction, the invoice may appear under GSTR-1, GSTR-3B, GSTR-2A, or GSTR-2B.
- Open the relevant GST report > Uncertain Transactions (Corrections needed).
- Drill down from Effective Date of the Amendment is not specified or invalid.
- Press Alt+L (Set Effective Date).
- Enter a date of the subsequent return period.
- Press Ctrl+A to save the details.
When you open the Return report for the subsequent period, you will find the transaction under the respective section for amended invoices. For example, Amendment B2B Invoices – 9A in GSTR-1 or Amended B2B Invoices in GSTR-2B.
Nature of Amendment and Impact on Returns (Inward Supply) Changes in Amount fields If the supplier enters a wrong amount in the invoice and modifies it to the actual amount, then there will be an amendment from the supplier’s end. In such a case, you will need to make the necessary changes and amend the purchase voucher to reconcile it with the supplier’s invoice. For example, the invoice value is INR 1,000 in May and is changed to INR 2,000 in June. Invoice: INR 10,000 GSTR-2A/GSTR-2B: INR 10,000 Invoice: INR 15,000 GSTR-2A/GSTR-2B: INR 15,000 Changes in Taxability or Tax Rate If your supplier enters a different GST rate or incorrect taxability, then there will be an amendment from the supplier’s end. Subsequently, you will need to amend the purchase voucher to reconcile with the supplier’s invoice. Invoice: As per 12% GSTR-2A/GSTR-2B: As per 12% Invoice: As per 18% GSTR-2A/GSTR-2B: As per 18% Change in Voucher No. or Voucher Date If the supplier has changed the Voucher No. or Voucher Date, then there will be an amendment. You can reconcile the respective purchase voucher by importing the supplier’s revised invoice. For example, the Voucher No. is changed from 123 to 124 or the Voucher Date is changed from 12-May-2025 to 14-Jun-2025. Invoice: Voucher No. – 123/ Voucher Date – 12-May-2025 GSTR-2A/GSTR-2B: As per the Voucher No. or Voucher Date Invoice: Voucher No. – 124/ Voucher Date – 14-Jun-2025 GSTR-2A/GSTR-2B: As per the revised Voucher No. or Voucher Date If the new date of invoice falls in the subsequent financial period, then your supplier will amend the invoice. You will need to amend the purchase voucher to reconcile with the supplier’s invoice. For example, the original date of invoice is 24-Mar-2025 and the date is changed to 18-Apr-2025. Voucher Date: 24-Mar-2025 GSTR-2A/GSTR-2B: 2 invoices with the invoice date as 24-Mar-2025: Voucher Date: 18-Apr-2025 GSTR-2A/GSTR-2B: 1 Invoice with the revised invoice date 18-Apr-2025 If the return effective date is changed after counterparty signing, then you will need to amend the voucher too. For example, the original return effective date is 15-May-2025 and the new date is 15-Jun-2025, then there will be two invoices in the month of May and one invoice in the month of June. Invoice: 15-May-2025 GSTR-2A/GSTR-2B: 2 invoices with return effective date as 15-May-2025: Invoice 15-Jun-2025 GSTR-2A/GSTR-2B: 1 Invoice with return effective date as 15-Jun-2025 Change in Party GSTIN/UIN If the counterparty had recorded the invoice with wrong GSTIN/UIN and signed for returned, then there will be an amendment from their side. In your returns, the current month will show the original invoice and another one against Amend with Zero. In the later month, there will be one invoice with the revised GSTIN/UIN. Invoice: With 29ABDXY9601R2JW GSTR-2A/GSTR-2B: 2 invoices with 29ABDXY9601R2JW: Invoice: With 29CEGDFAFACT4XW GSTR-2A/GSTR-2B: 1 Invoice with 29CEGDFAFACT4XW Change in Tax Unit In case of multiple GSTINs, if the GSTIN entered in the sales invoice created by the party and your purchase voucher is wrong, then you will need to amend with the right GSTIN in the future month. For example, the original invoice is recorded for 29ABDXY9601R2JW. You want to amend it with 29CEGDFAFACT4XW. GSTR-2A/GSTR-2B: 3 invoices – GSTR-2A/GSTR-2B: 2 Invoices – Nature of Amendment and Impact on Returns (Outward Supply) 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 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 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 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
Change in Financial Year
Change in Return Effective 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.
Change in Financial Year
Change in Return Effective Date
