Invoice modified after filing of GSTR-1 and GSTR-3B, Goods and Services Tax - GST

[Viraj S]

Dear Experts,

There was an invoice related to July'19 which was modified after filing GSTR-1 and GSTR-3B. Now, the question is should i issue a credit note this month and make a fresh invoice or amend the old invoice when i file GST returns for August'19?

Also, the price revision is downwards, so how do i adjust excess GST tax paid amount?

Posts / Replies

[Himansu Sekhar]

Credit note as per sec.34 is an option.

[Ganeshan Kalyani]

It is better to do the needful through Credit Note with reference to original invoice.