Arjuna (Fictional Character): Krishna, Recently the government has made some changes in GST return, so please enlighten us in this regard.

Krishna (Fictional Character): Yes Arjuna, recently the government is focusing on ease and simplicity of returns, because of which the government has initiated certain steps to provide for rectification of tax invoices entered in GSTR 1 of the previous financial year.

Arjuna: Krishna is there any change in B2B of GSTR 1?

Krishna: Arjuna, There is no change in B2B of GSTR 1, as earlier also the taxpayers were allowed to upload the billwise details of tax invoices relating to previous financial year and now also they can upload the same.

Complete Analysis on GST – Jan 2019 Edition’ by CA Raman Singla and Taxguru

Arjuna: Krishna, Is there any change in (amendment to B2B) invoices in GSTR 1?

Krishna: Arjuna, there are certain changes in this section , earlier amendments in tax invoices entered in previous period (2017-18) was not possible but now the portal is allowing the same to be done.

Arjuna: Krishna, What are the changes in B2C?

Krishna: Arjuna, there are changes in amendment to B2C ,earlier under B2C amendments , rectifications relating to previous financial year were not possible whereas now such rectifications are possible using amendment to B2C. Though there are is change in B2C.

Arjuna: Krishna, Are there any changes in credit notes?

Krishna: Arjuna, Credit notes which pertaining to previous financial year which were omitted to be entered could be entered in GSTR 1 of any month. But amendments to credit notes relating to previous financial year was not possible . Now the facility to amend the same has been provided.

Arjuna: Krishna, What will happen if any input tax credit pertaining to Financial year 2017-18 has not been claimed (omitted)?

Krishna: Arjuna, If any such ITC of Financial year 2017-18  that remains to be claimed, can be claimed upto the due date to file  the return for the month of march 2019.

Arjun: Krishna, What lesson should the taxpayers learn from this?

Krishna: Arjuna, the government has provided an opportunity to the taxpayers to rectify their mistakes and hence the taxpayers should encash this opportunity by amending the invoices wrongly entered. In the upcoming budget on 1st February 2019 more such changes are expected. So let’s wait.

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  1. Ramesh says:

    I am running a small medical stores I applied gst cancellation from 1-4-2018. I want registered under composition scheme. The department cancelled registration on Nov 2018 and issued cancellation order from 1-4-2018. I applied for new composition scheme same person and obtained new gst no under composition. From April to Oct I have not collected the tax in invoice and our supplier are uploaded purchases in old GST No So I have not filed any return from 1st April to oct. I want to pay the tax from April to oct in under DRC 3 in regular and can claim ITC on purchase. Please advise

  2. rm says:

    over dependence on gst portal for entire indirect taxation system will impact rural; economy due to complicity and huge volume of indirect tax syste. the gst should also permit off line returns uploading like income tax act which has limited network of users compared to huge volume of business transactions affecting gst. Too much confusion will set in business community due to haphazard automation of gst portal even with good intention to revive economy. The gst back data returns modifications and its reliability in output generation results in gst portal which is not being tested. Fuel should be brought under gst for input and labour charges, transportation for work contract services be exempt from gst related to govt road, irrigation, for survival of rural economy which is not getting done though in vat,service tax regime why not continued when rate is 12% &18% instead of wct /vat which permits computation of taxable turnover in work contract services from output tax as per financial accounts and as per vat/wct returns. Also area of threshold limit suppliers purchase value be either allowed as input for entire purchase value or allowed to be shown deduction from turnover/outward supplies along with hsd, petrol, natural resources items like soil,sand, aggregate which also attract royalty?
    Hope krishna provides better sense to change.

  3. Mohit Goel says:

    I issue a B2C Tax Invoice in July 2017 .Now as per amendment ; I want to amend to B2B.

    Now query ~
    If i modify Invoice in ERP system ; it will be treated as modification in original data however only modification in reporting is allowed.

    please suggest. can i modify data in FY 2017-18 even if FS is finalised.

  4. Rajinder Agnihoitri says:


    In 2017-18, we have uploaded credit notes for some amounts in GSTR-1, but later on our parent company asked not to upload credit notes of expired goods, we want to reverse the same, what to do, please suggest.

  5. Hemant shankar Belgundkar says:

    Is it possible to take pending gst input tax till march 2019. because we have many pending entries to take setoff please advise

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January 2021