Amending Invoices reported in Form GSTR 1, pertaining to financial year 2017-18

In the recent cases many taxpayers have reported that they are not able to amend the invoices reported in their Form GSTR 1, pertaining to financial year 2017-18.

In this context the taxpayers shall check Removal of Difficulty Order No. 02/2018-Central Tax, dated 31st December, 2018 issued by Government of India, Ministry of Finance. Point number 3 of the order is as under:

Sub-section (1) of section 37 of the said Act reads as under:

Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of section 10 or section 51 or section 52, shall furnish, electronically, in such form and manner as may be prescribed, the details of outward supplies of goods or services or both effected during a tax period on or before the tenth day of the month succeeding the said tax period and such details shall be communicated to the recipient of the said supplies within such time and in such manner as may be prescribed:

Provided that the registered person shall not be allowed to furnish the details of outward supplies during the period from the eleventh day to the fifteenth day of the month succeeding the tax period:

Provided further that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing such details for such class of taxable persons as may be specified therein:

Provided also that any extension of time limit notified by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be notified by the Commissioner.

In sub-section (3) of section 37 of the said Act, after the existing proviso, the following proviso shall be inserted, namely:

“Provided further that the rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September, 2018 till the due date for furnishing the details under subsection (1) for the month of March, 2019 or for the quarter January, 2019 to March, 2019.”

Thus, taxpayers could have amended their invoices, reported in Form GSTR 1, pertaining to the financial year 2017-18, till the due date of filing of Form GSTR 1 of March, 2019. Since, due date of filing of Form GSTR 1, for the month of March, 2019 has already passed, no amendments in invoices reported in Form GSTR 1 pertaining to the financial year 2017-18, could be made now.

Accordingly, as discussed above no amendment is permitted in invoices of FY 2017-2018.