GSTZen

Amendment to details of outward supplies, imports and inward supplies attracting reverse charge

Table 3 - Amendment to details of Outward supplies, Inward supplies

Table 3 Header

Table 3A - Amendment to supplies (Net of debit/credit notes)

Table 3A

  1. The amendment will be based on the tax period and for invoices/documents reported therein earlier.
  2. If missing details of documents pertaining to the tax period ‘T’ have been reported in the return of the tax period ‘T+n’, then amendment of such documents shall be made by amending return of the tax period ‘T’.
  3. Amendment to FORM GST ANX-1 can be filed before the due date for furnishing of return for the month of September following the end of the financial year or the actual date of furnishing relevant annual return, whichever is earlier. The amendment to FORM GST ANX- 1 can be filed as many times as provided in the Act read with the rules made thereunder.
  4. Filing process will be similar to the process of filing of the original FORM GST ANX-1. The annexure will be deemed to have been filed upon filing of return in FORM GST RET-1A.
  5. Amendment of invoice, debit / credit notes shall be carried out through this annexure in relation to table 3A, 3C, 3D, 3H, 3I, 3J and 3K of FORM GST ANX-1.
  6. Providing original document details will be mandatory for amending the same except in case of B2C supplies in table 3A, table 3H and table 3I of FORM GST ANX-1.
  7. Missing documents of prior period(s) shall not be reported in this annexure but can be reported in FORM GST ANX-1 itself.
  8. The invoices /documents on which refund has already been claimed by the supplier/recipient shall not be open for amendment.
  9. For changing the value or any other particulars under Table 4, the original GSTIN shall be re-entered as revised GSTIN and then the value or any other particular may be amended.
  10. Amendment in relation to table 3B, 3E, 3F and 3G shall be carried out in FORM GST ANX- 1 of the main return (FORM GST RET-1) itself.

Table 3C-D-H-I-J - Amendment Import and Export

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  • Amendment of invoice, debit / credit notes shall be carried out through this annexure in relation to table 3A, 3C, 3D, 3H, 3I, 3J and 3K of FORM GST ANX-1.

Table 4 - Amendment to the details of the supplies made through e-commerce

Table 4

  • For changing the value or any other particulars under Table 4, the original GSTIN shall be re-entered as revised GSTIN and then the value or any other particular may be amended.