GSTN has started allowing the amendment related to FY 2021-22 in October 2022 return period. This is in line with the recent Amendment in the GST Law wherein amendment can be done up to 30th November of the next FY.

The specifics of taxable outward supplies made to the registered person that has previously been reported in table 4A, 4B, 6B, and 6C – B2B Invoices – may be changed by the taxpayer. To look for the invoice, the taxpayer must enter the financial year and invoice number before clicking on “Amend Record.”

The 30th of November is the deadline for making GSTR-1 revisions and claiming pending input tax credit (ITC) for FY 2021–2022, 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 pertinent deadlines. Any pending ITC for the fiscal years 2021–22 will be lost.

Read More: Input Tax Credit Complexities with GST Return Amendment

For the first two months of the quarter, small taxpayers may choose to upload their B2B outward supply invoices monthly using the Invoice Furnishing Feature (IFF), a facility offered by the QRMP system. In the GSTR-1 return, the invoices for the final month of the quarter must be uploaded.

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