GST Portal Allowed Amendment in Form 9A - B2B Invoices

GST Portal Allowed Amendment in Form 9A - B2B Invoices The Goods and Services Tax (GSTN) has started permitting amendments related to FY 2021–2022 period in October 2022. This is consistent with a recent revision to the GST Law that allows amendments up until November, 30 of the following FY. Table 4A, 4B, 6B, and 6C - B2B Invoices contain information on taxable outward supplies made to the registered person that the taxpayer may change. The taxpayer must enter the financial year and invoice number before selecting "Amend Record" to look for the invoice. The deadline for amending GSTR-1 and submitting claims for pending input tax credits (ITC) for FY 2021–22 is 30th November, as occasionally extended by the government. The precise due date, however, will depend on the GSTR-1/GSTR-3B filing deadlines in November (specifically, those related to the return period in October). The GSTR-1/3B cannot be changed in the event that a taxpayer misses the applicable deadlines. Any pending ITC for the financial years 2021–22 will be forfeited. Small taxpayers can choose to upload their B2B outward supply invoices monthly for the first two months of the quarter using the Invoice Furnishing Facility (IFF), a facility offered under the QRMP scheme. The GSTR-1 return must include the invoices from the final month of the quarter.