Rectification in GSTN for Inter state Supply
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 23-5-2018 Last Reply Date:- 25-5-2018 Goods and Services Tax – GST
Got 4 Replies
GST
We have cleared material in month of Dec-17 to our customer in Himachal Pradesh with IGST Charged. we have filed GSTR1 showing details of supply in that particular transaction.
Now, customer noticed that there is mistake in invoice in billing address. Customer want billing address should be in mumbai with their GSTN number and shipping address is in Himachal Pradesh to avail ITC on that particular transaction which is wrongly allotted to Himachal Pradesh Customer as per GSTR1 filed by us.
Customer clarification is that they are going to make
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per my view, there is no need to issue credit note for the afore-mentioned transaction.
You can amend/revise the details issued under the original invoice itself. Further, the same can be notified under column no 7A of GSTR 1. Relevant extract of the same from the said return has been reproduced hereunder for the sake of ready reference:-
"7A. Amendment to Taxable outward supplies to consumer of earlier tax periods (original supplies covered under 7 above in earlier tax period (s))"
Hope this will resolve your query.
Regards
Nitika Aggarwal
9953157961
Reply By YAGAY and SUN:
The Reply:
Being Invoice is a primary document and the return is secondary and since, it is bill to ship transaction still in our view you must revise
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