Add to Favourites

Make 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.

1. 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.
2. Make the required changes in the invoice.
   For instance, you may want to change the amount.
   1. Press Alt+G (Go To) > Day Book > select the invoice and press Enter.
   2. In the Amount field, enter the required Amount. 
3. Amend the invoice by providing the Return Effective Date.
   1. In the invoice, press Ctrl+I (More Details).
   2. Under Additional Details, type or select GST Return Effective Date and press Enter.
   3. 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. 
      
   4. 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.

   5. 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.

If you do not provide the Return Effective Date, such transactions become a part of the Uncertain Transactions (Corrections needed) section in GSTR-1. Refer to Effective Date of the Amendment is not specified or invalid.