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Amendment of invoices under GST

Author: Gaurav Bansal
by Gaurav Bansal
Posted: Aug 12, 2017

GST invoice is a document raised by every supplier at the time of making any kind of sale/purchase. It is very crucial to issue an invoice as it is a document evidencing supply of goods and services which become the basis for a charge of tax. An invoice issued by the supplier is accounted by the recipient in his books of accounts. The invoice issued will contain the various details like description of goods and/or services, value, tax, and other particulars. Sometimes the details added in the invoice issued are incorrect and the need to amend the invoice arises. The invoices issued can be amended by issuing the following-

  1. Revised Invoice
  2. Adjusted through debit credit note

1- Invoice Amendment for sales reported in Gstr-1

Any kind of amendment made in current tax period to the original invoice of outward supplies (GSTR 1) issued in any earlier tax periods is required to be furnished in table 9. The amendments can be made in the following details filed in GSTR-1–

Registered Seller to Registered Buyer

Registered Seller to Unregistered Buyer (Inter-state greater than Rs. 2.5 Lakhs)

Export, Deemed Export or sale to SEZ unit/ developer

Format of table 9 is as follows

Details of original documents

Revised details of documents or details of original Dr/Cr Note

Rate Tax


Place of Supply

GSTIN Invoice No. Invoice Date

GSTIN Invoice Shipping Bill Value


9A.Ifthe invoice bills details furnished earlier were incorrect.

9B.Original Dr/Cr Notes or Refund vouchers

9C.Amended Dr./Cr. Notes or Refund vouchers

Key Points

  • The details regarding Place of Supply (PoS) shall be furnished only if the same is different from the location of the recipient.
  • Invoice in the case of shipping business is required only in case of exports transactions amendment.
  • When details of revised debit note/credit note are being furnished, the details of original debit note/credit note shall be mentioned in the first three columns.
  • While furnishing information of revised invoice or original debit note/credit note, the details of original invoice shall be mentioned in the first three columns

2 Amendment in consolidated sales

In Table 7 the details of consolidated sales filed in GSTR-1 without invoice information are reported. The details are provided on rate-wise and operator-wise (only in case of e-commerce) basis. Accordingly, any kind of amendment made in current tax period to details of outward supplies filed in any earlier tax periods in parts of Table 7 Shall be furnished in Table 10. Information is to be captured state-wise and rate-wise. Amendments details are mentioned in following parts of table 7-

Table 7A (1) – The details of gross Intra-State consolidated rate-wise outward supplies are reported here. It also includes the details of outward supplies through e-commerce operator attracting a collection of tax at source.

Table 7A (2) – Under this head, the details of the supplies made through e-commerce operator attracting the collection of tax at source out of gross supplies reported in Table 7A (1) are filed.

Table 7B (1) –The value of gross Inter-State consolidated rate-wise outward supplies up to 2.5 lakhs are recorded here.

Table 7B (2)-This head contains the details of supplies made through e-commerce operator attracting the collection of tax at source out of gross supplies reported in Table 7B (1).

Format of table 10 is as follows-

Rate of tax

Total taxable value





Tax period for which the details are being revised


10.A Intra-State Supply (Including Rate wise details of supplies made through e-commerce operator attracting TCS)

10.B Inter-State supplies(Including Rate wise details of supplies made through e-commerce operator attracting TCS)

Special Provisions for Revised Invoice

Every registered taxpayer is required to issue revised invoice in respect of taxable supplies affected during the period starting from the effective date of registration till the date of issuance of certificate of registration, in case the registered person acquires the registration under GST regime earlier than receiving the certificate of registration

Also, he is required to issue consolidated revised invoice in respect of all taxable supplies made to a recipient who has not obtained a registration under the GST regime.

In addition to this, a consolidated revised invoice may be issued separately in respect of all recipients located in a State, who are not registered under the Act. The value of a supply does not exceed Rs 2,50,000 in this case.

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Author: Gaurav Bansal

Gaurav Bansal


Member since: Feb 16, 2016
Published articles: 19

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