GSTR-1 Amendment: Time Limit, Process & Limitations

Have you filed GSTR-1 with inaccurate invoice data? Are you looking forward to revising the GSTR-1 but don’t know how? Don’t worry—we are here to help. This blog will discuss the GSTR-1 amendment process, the time limit, how to select a return filing period and much more. 

How to Select Return Filing Period in GSTR-1 Amendment?

Monthly return filing: If the GSTR-1 amendment is reported in October, the return filing period will be October. 

Quarterly return filing: If the GSTR-1 amendment is reported in October, then the return filing period will be the October-December quarter.  

Time limit for amendment in GSTR-1

As per GST laws, amendments in GSTR-1 are permissible up to a specific time period; here are the details: 

Amendments in GSTR-1 can be made until 30th November of the successive financial year or before filing the annual return, whichever is earlier.  

If you fail to amend the details within the given time limit, you may be penalized, and the incorrect details will remain on the record. It is best to review all the GSTR-1 returns filed in the given year before filing the annual return for verification. 

How to Amend GSTR-1 After Filing? 

The following is the process of amending GSTR-1 directly from the GST portal: 

Step 1: Log in to the GST portal using your registered credentials.

Step 2: Navigate to the ‘Services’ tab and click the ‘Returns’ option. Then, click on the ‘Returns Dashboard’ option.

Step 3: Select the financial year and the tax period for which you want to make the amendment.

Step 4: Click on the ‘Amendment of GSTR-1’ option.

Step 5: Now you will be redirected to the amendments page where you can make necessary changes

Step 6: Once you have completed the amendment, click the ‘Preview’ button to check and verify the updated details. 

Step 7: After verifying the details, click the ‘Submit’ button to file the amended GSTR-1 return. 

List of Details Which Cannot be Amended/Changed in GSTR-1 at Invoice Level 

Following is the list of details which cannot be amended at the invoice level in GSTR-1 

Converting a tax invoice into a bill of supply 

Credit & Debit Notes – Information such as ‘Place of Supply’ or ‘Customer’ 

GSTIN – The GSTIN of the Customer cannot be changed

RCM – Applicability of the RCM cannot be amended 

Type of Export – ‘With’ or ‘Without’ payment 

Accepted or modified Invoice – If the receiver of the goods has already taken action on the invoice, it will not be available for amendment for the taxpayer. 

List of Details Which Cannot be Amended/Changed in GSTR-1 at Summary Level 

Following is the list of details that cannot be amended in GSTR-1 at the Summary level: 

• Cannot amend or change Place of Supply in certain conditions 
• Summary of Nil-rated supplies cannot be amended 
• HSN code of Outward Supplies cannot be amended 

File GSTR-1A for GSTR-1 Amendments (Alternate Process) 

In July 2024, the Ministry of Finance notified the GSTR-1A, a GST return form introduced by the GST Council, to amend incorrect details mentioned in GSTR-1. 

This new form ensures that correct details are reflected in the GSTR-3B, thereby ensuring an accurate calculation of tax liability in the given tax period. 

However, this is an optional form. You can opt to file GSTR-1A only when you have to revise GSTR-1. This does not add any compliance requirements and, at the same time, provides an option to easily amend the details submitted. 

Most importantly, you must file GSTR-1A before filing GSTR-3B for the given tax period. 

Limitation of GSTR-1A

The GSTR-1A form allows you to amend details of the GSTR-1 of the current tax period only. 

Impact of GSTR-1 Amendments on Your GST Returns 

In simple words, amendment means to change something. Here, you want to change the details of GSTR-1, which has already been filed. Following could be implications of amending GSTR-1, which you must consider before proceeding with the amendment process. 

ITC Adjustments

In the case of B2B transactions, any amendment you make in invoice details such as tax percentage, taxable amount will directly affect buyer’s Input Tax Credit claims. 

Effect on Tax Liability

If the amendment is related to underreporting sales, it will directly affect tax liability. In addition to additional tax, you may have to pay interest or a penalty. 

Legal Implications  

If you make amendments more frequently, tax authorities may initiate legal action or an audit against you. 

Over to You 

We hope that after reading this blog on GSTR-1 amendments, you understand the nitty-gritty details and how to make GSTR-1 amendments via the GST Portal. If you have any questions, kindly comment below or contact us directly. If you want GST return filing software, check out Munim GST return filing software for CAs and business owners. It allows you to file accurate GST returns with 100% ITC offsetting. 

Frequently Asked Questions on GSTR-1 Amendments 

Can GSTR-1 be revised​? 

Yes, you can revise GSTR-1 in certain circumstances. 

Is it mandatory to file GSTR-1A?​

No, filing GSTR-1A is not compulsory. This GST return form is just an added facility for amending the details in GSTR-1. 

How to file GSTR-1A online? 

You can file GSTR-1A online via GST return filing software. However, it is an optional form; it is okay if you fail to file it. 

Who is required to file GSTR-1A? 

Taxpayers who want to amend or add any missing details in GSTR-1 of the same tax period only have to file GSTR-1A. 

How to amend GSTR-1 after filing B2B invoices​?

Follow the below-mentioned steps to amend after filing B2B invoices: 

1. Go to the GST portal and log in with your valid credentials
2. Go to ‘Service’ → ‘Returns’ → ‘Returns Dashboard’
3. Select the ‘GSTR-1’ option from the list of returns
4. Select the section where you want to amend the details (for B2B invoice amendments, choose the related section) 
5. Click on ‘Amend’ next to the invoice which you wish to amend
6. Edit the details 
7. Save the changes made
8. Submit the amendment