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Issue Id: - 115523
Dated: 12-10-2019

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Dear Sirs, My query is regarding how to amend GST number in GSTR-1 return. Our customer has two units, one is in SEZ and another unit is regular unit. During Dec-2018 and Feb-2019, we have raised some of the invoices on their regular unit by charging IGST 18%. On due date when we received payment they have given payment by deducting IGST amount and informed us that you have raised invoices on wrong unit and required the same on SEZ. They insisted for revised invoice and accordingly we have revised invoices by correcting address and GST number and sent it to party. But while amendment in GSTR-1 return, portal does not allow us to change GST number. How we can sort this issue, as we have already paid IGST. Our customer is stating you can go for refund. Is refund possible ? Hoping your suggestion in this regard.

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1 Dated: 21-10-2019
By:- Shilpi Jain

The amendment of the GST number should be possible. If not a ticket should be raised for the technical error.

Though another way could have been to issue a credit note for the earlier invoices and issue another invoice mentioning the right GSTIN. However, presently if you have not yet filed your Sep'19 return you could still issue the CN dated on or before 30th Sep '19 and disclose in your Sep return to get this effective. However, you might have to issue the revised invoice dated in FY 2019-20. (assuming the time limit in section 37 is not extended).

If any of the above is not working, you could write to the department stating the technical error not allowing you to amend the invoice. Issue revised invoices to the SEZ customer. Get the endorsed invoices from the SEZ commissioner regarding the suply being used for authorised operations and a declaration from the SEZ unit that it has taken and used the supplies and accounted it in its books of the SEZ and produce these while applying for the refund. In case of a rejection order for refund, an appeal can be filed and in most of the cases it has been held that where there is no dispute regarding services being provided and used and it is only a procedural lapse, the benefit in the law should not be denied.


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