CDNR-AMENDMENT NOT DECLARE IN GSTR-1

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..... Dear Sir, In 18-19, we forget to update CDNR-Amendment in Some Invoices (Price Reduction ) in GSTR-1 ., but we adjust the same in GSTR-3B ., (Documents pertaining to CDNR Available with us ) Request you to please guide wether we have recd any notice from GST Deptt for the GAP Between GSTR-1 GSTR-3B ., - Reply By Amit Agrawal - The Reply = You need to produce supporting evidences to .....

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..... the effect that recipient had reversed proportionate ITC against your credit-notes (towards price-reduction along-with GST thereon) as envisioned in proviso to Section 34 (2) . Considering the failure to disclose these credit-notes in From GSTR-1 , it would be advisable to have strong supporting evidences specially coming from recipient's end (say, supporting CA certificate at the end of .....

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..... recipient of subject credit-notes supporting ledger statements). This is also subject to a presumption that you have adjusted such tax-amount - while filing From GSTR-3B for the month/s - within the time permitted in Section 34 (2) . These are ex facie views of mine, the same should not be construed as professional advice / suggestion. - Reply By Padmanathan Kollengode - The Reply .....

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..... = Agreed to Amit Ji's views in toto. produce the following:- 1. Copy of the credit note 2. Certificate from CA of recipient to stating that credit pertaining to credit note has been reversed. 3. If you have corrected in GSTR-9 , copy of GSTR-9 - Reply By Shilpi Jain - The Reply = There have been a few High Court decisions which have been in favour of the assessees when these ki .....

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..... nd of errors have happened. So this miss should be considered as a procedural error or mistake and should be allowed to be adjusted. - CDNR-AMENDMENT NOT DECLARE IN GSTR-1 - Query Started By: - ABHILASH PANICKER Dated:- 23-5-2023 Goods and Services Tax - GST - Got 3 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagem .....

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..... entindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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