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TMI BlogGSTR 1 and 2B in case of wrong filing by the partyX X X X Extracts X X X X X X X X Extracts X X X X ..... GSTR 1 and 2B in case of wrong filing by the party X X X X Extracts X X X X X X X X Extracts X X X X ..... r). During the onboarding process of C, Mr. A mistakenly entered B's GST number in the system for C. Now, let's consider the following: * In January, Mr. A did not make any sales to B but made an IGST tax value of Rs. 100 to C. Due to the error during onboarding, Mr. A filed his GSTR-1 under B's name instead of C's. What steps can Mr. A take to correct this mistake in his GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... returns? * In the same month (January), B's GSTR-2B shows the invoice. Should Mr. A permanently reverse the Rs. 100 in 4B(1), or should he adjust it by reducing Rs. 100 in 4A(5)? Also, if B's total ITC in 2B is Rs. 500, should Mr. A only report Rs. 400, knowing that Rs. 100 of the ITC is not valid for him? * Can Mr. A issue a credit note for the above, to correct the error and report i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the CDNR section of his GSTR-1 in the following month regarding B? * Suppose Mr. A made an IGST tax value of Rs. 200 to Mr. B. What actions should Mr. A and Mr. B take in terms of GSTR-1 and GSTR-2B reporting and further course of action Regards, S Ram Reply By Shilpi Jain: The Reply: In case of a GST error, it is better to issue a credit note or make an amendment to the invoice in GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TR-1 X X X X Extracts X X X X X X X X Extracts X X X X
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