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GST Amendments in TallyPrime

Once you record a GST invoice, it starts appearing in GSTR-1, GSTR-3B, and Annual Computation report. Thereafter, you sign the returns with the invoices or vouchers for a specific period. You will be paying the tax as per the amount that appears in the return. However, there may be some instances when you need to make changes in a transaction that is already filed in the return, and you have signed the return in TallyPrime too. In such cases, you will need to upload an amended GST invoice with the revised tax values. The department allows you to amend the transaction in the subsequent months. You can alter the transaction in TallyPrime so as to include it in a future return period and then upload it on GST portal for amendment. This facility for GST amendments in TallyPrime allows you to handle any correction in transactions so that you pay GST that is applicable on an invoice in the required period. When you amend a GST invoice, the revised values start appearing in GSTR-1 and GSTR-3B. As a result, your Annual Computation report also gets updated with the actual values after amendment. 

An amendment of a GST invoice is applicable only when you need to change the invoice for which you have already signed the return.  

This topic covers the instances in which you will need to amend a GST invoice and how the invoices appear in GSTR-1, GSTR-3B, and Annual Computation report after GST amendment in TallyPrime.

Moreover, you will get to know the process for providing the Return Effective Date to amend a GST invoice in TallyPrime. 

Furthermore, you will also get to know about the instances in which an amended transaction gets into the Uncertain Transactions section of the respective return. 

GST Amendments for Sales with Effective Date

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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.

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. 

1. Press Alt+G (Go To) > type or select GSTR-1 and press Enter. 
2. Drill down to Uncertain Transactions (Corrections needed) > Effective Date of the Amendment is invalid and press Enter.
3. Select the invoice and press Alt+L (Set Effective Date), enter the Return Effective Date and press Ctrl+A to save.
   
4. As always, press Ctrl+A to save the invoice.

Nature of Amendment and impact on Returns (Sales)