How to Revise GSTR 1?

General
1

I have made some mistake while filing GSTR 1, how can I rectify the mistake?

2

Steps to Revise GSTR-1:

  1. Login to the GST Portal:
  • Visit the official GST portal at https://www.gst.gov.in/.
  • Log in to your GST account using your credentials (username and password).
  1. Navigate to GSTR-1 Dashboard:
  • After logging in, go to the “Services” tab and select “Returns.”
  • Click on the “Returns Dashboard” option.
  1. Select the Applicable Tax Period:
  • Choose the relevant tax period for which you want to revise the GSTR-1.
  1. Initiate the Amendment:
  • Under the “GSTR-1” section, locate the “Amendment” tab or option.
  1. Make Corrections:
  • Select the section or invoice that needs correction.
  • Make the necessary changes to the details, such as invoice amount, taxable value, etc.
  1. Add New Invoices or Amend Existing Ones:
  • Depending on your needs, you may add new invoices or modify existing ones.
  1. Save and Submit:
  • After making the required changes, save the amended GSTR-1 form.
  • Submit the revised return.
  1. Verification:
  • Complete any necessary verification steps, such as entering the captcha or OTP (One-Time Password) sent to your registered mobile number.
  1. Acknowledgment:
  • After successful submission, you will receive an acknowledgment confirming the submission of the revised GSTR-1.

Points to Note:

  • Timely Filing:
    • Ensure that you file the revised GSTR-1 within the prescribed time limits.
  • Late Fees:
    • Late fees may apply for delayed filing, so it’s advisable to revise the return promptly.
  • Communication with Authorities:
    • If there are specific reasons for the revision, it’s advisable to communicate the same to the GST authorities through the appropriate channels.
  • Documentation:
    • Keep a record of the revised return and any communication with the tax authorities.
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