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इस पोस्ट को हिंदी में सुने

Govt considering to remove amendment option from GSTR-1 after filing of GSTR-3B.

The proposal will be discussed at the next GST Council meeting likely this month.

The government plans to do away with the flexibility given to buyers and sellers to revise their output liability by locking their invoices and removing the edit option in the next financial year, Revenue Secretary Sanjay Malhotra said. The proposal will be discussed at the next GST Council meeting, he said.

Locking invoices and removing the editing option following the submission of GSTR-1 and GSTR-3B will yield numerous advantages for the entire economic framework.

The move aims to improve compliance and curb the menace of fake invoicing in the indirect tax regime.

“We need to further improve compliance so that the menace of bogus entities and fake billing is somehow controlled. Right now, it is a trust-based system and we have given a facility which is being misused by some unscrupulous, non-existent kind of people by making these bogus companies. So we will tighten our systems,” Malhotra told Moneycontrol in an interview.

The data is there but it is not being used fully as of now to curb the fake invoicing menace.

“We don't need GST Council approval on this but we will bring it to their notice in this quarter’s meeting. The systems are being built, so it will take some time. There has to be acceptance for each invoice. So this whole system needs a change,” the revenue secretary said.

The next GST Council meeting is likely later in February, sources said.

No edit button

Currently, there is an edit facility given to both buyers and sellers to correct any errors even after credit is taken on the tax. “The government has given the facility to edit, which I .......
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GSTR-1 Correction

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Feb 7, 2024


This is the only facility given by the GST department. At timea there is a genuine case as critical errors in feeding the data eg. Bill nos, date, one digit difference makes a lot of difference. Hence amendment facility should be allowed to the extent correction in bill gst nos, etc. The purpose of Gst was to facilitate the procedure not create problems for the tax payers.

Sargun Babuta.
By: Sukhen Ji | Dt: Feb 7, 2024
Replied to Sukhen Ji
Yes, GST is not simplified, it has many shortcomings, there should be revision option and friendly to TAXPAYER
By: Mahip Kamboj | Dt: Feb 7, 2024
Replied to Sukhen Ji
By: Prasanta Kumar Behera | Dt: Feb 8, 2024
This decision represents a positive step forward, as it promises to address numerous malpractices within the system. While the initial transition may pose challenges, it is ultimately a necessary transformation aimed at achieving the level of accuracy seen in GST 3B filings.
By: Ravi Hindocha | Dt: Feb 7, 2024
By: Ayyathurai Murugan | Dt: Feb 7, 2024

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GST News (Updates)

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GSTR-7 for the m/o Feb 2024 (For TDS Deductors u/s 51 - Section 39(3)).

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☑ Monthly | GSTR-5

GSTR-5 for the m/o Feb 2024 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

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GSTR-6 for the m/o Feb 2024 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o Feb 2024 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Mar

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Feb 2024 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

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GSTR-5A for the m/o Feb 2024 [Return by OIDAR Service Providers - Rule 64.]

25 Mar

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Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
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(Notification No.85/2020 - CT)
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☑ Monthly | GSTR-11

GSTR-11 for the m/o Feb 2024 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

31 Mar

☑ Annual | CMP-02

Last date to opt-in from regular scheme to composition scheme under GST for FY 2024-25 [Rule - 3 of CGST Rules.]

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