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Credit Notes raised in March 2019 to rectify double invoices uploaded in Sept 2018 - Goods and Services Tax - GSTExtract I am currently facing a GST Department Audit where The tax practitioner of assessee had made a clerical error while filing GSTR-1 for Sept 2018. And recorded double invoices for all the B2B parties. However. He realized his error and rectified it by uploading credit notes for the same in March 2019. However, there was no effect whatsoever in GSTR-3B or GSTR 9 or in Books of assessee. In such case, we are contemplating that the officer should consider the fact as error in filing of return. However, he is not considering the fact that Credit notes could have been raised. Also, as there is no liability and just an error should interest be levied on difference in outward supply in GSTR-1 and GSTR-3B
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