{"id":26747,"date":"2024-06-01T15:16:17","date_gmt":"2024-06-01T09:46:17","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=26747"},"modified":"2026-01-30T00:11:13","modified_gmt":"2026-01-29T18:41:13","slug":"incorrect-gstn-in-gstr-1","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/incorrect-gstn-in-gstr-1\/","title":{"rendered":"Draft Letter to Avoid Dispute over Incorrect GSTN in GSTR 1"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d01ab6b116d\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d01ab6b116d\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/incorrect-gstn-in-gstr-1\/#How_to_safeguard_us_via_Incorrect_GSTN_reporting_in_GSTR_1\" title=\"How to safeguard us via Incorrect GSTN reporting in GSTR 1? \">How to safeguard us via Incorrect GSTN reporting in GSTR 1? <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/incorrect-gstn-in-gstr-1\/#Draft_emailLetter_to_Avoid_%E2%80%9CDispute%E2%80%9D_over_Incorrect_GSTN_in_GSTR_1\" title=\"Draft email\/Letter to Avoid &#8220;Dispute&#8221; over Incorrect GSTN in GSTR 1\">Draft email\/Letter to Avoid &#8220;Dispute&#8221; over Incorrect GSTN in GSTR 1<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/incorrect-gstn-in-gstr-1\/#Rajput_Jain_and_Associates_recommended_format\" title=\"Rajput Jain and Associates recommended format:\">Rajput Jain and Associates recommended format:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/incorrect-gstn-in-gstr-1\/#Rajput_Jain_and_Associates_recommended_Sample_letter_to_be_share_to_Customers\" title=\"Rajput Jain and Associates recommended Sample letter to be share to Customers\">Rajput Jain and Associates recommended Sample letter to be share to Customers<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/incorrect-gstn-in-gstr-1\/#In_absence_of_a_valid_bank_account_details_in_GST_registration_then_GSTR_-1_is_not_allowed\" title=\"In absence of a valid bank account details in GST registration, then GSTR -1 is not allowed\u00a0\">In absence of a valid bank account details in GST registration, then GSTR -1 is not allowed\u00a0<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/incorrect-gstn-in-gstr-1\/#GST_Return_Filing%E2%80%94Late_GSTR-1_Impact\" title=\"GST Return Filing\u2014Late GSTR-1 Impact\">GST Return Filing\u2014Late GSTR-1 Impact<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/carajput.com\/blog\/incorrect-gstn-in-gstr-1\/#E-Way_Bill_Validity_%E2%80%93_Distance-Based_Rules\" title=\"E-Way Bill Validity \u2013 Distance-Based Rules\">E-Way Bill Validity \u2013 Distance-Based Rules<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/carajput.com\/blog\/incorrect-gstn-in-gstr-1\/#ITC_Reversal_for_Non-Payment_to_Vendor\" title=\"ITC Reversal for Non-Payment to Vendor\">ITC Reversal for Non-Payment to Vendor<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-8637\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/11\/images.jpg\" alt=\"www.carajput.com; GST UPDATE\" width=\"917\" height=\"610\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"How_to_safeguard_us_via_Incorrect_GSTN_reporting_in_GSTR_1\"><\/span><span style=\"color: #000080;\"><strong>How to safeguard us via Incorrect GSTN reporting in GSTR 1? <\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Under GST, a return that has been submitted can not be modified. Any mistake in the return can be fixed in the GSTR-1 that is submitted for the upcoming period (month or quarter). This implies that any errors found in the GSTR-1 of March 2024 can be corrected in the GSTR-1 of April 2024 or in later months.<\/p>\n<p>Now as day we used to find that Incorrect GSTN reporting in GSTR 1 has occasionally been noticed, and this has led to disputes between Goods and Services tax Registered suppliers and customers. It is advised that, in order to prevent this and other potential disputes in the future, the Goods and Services tax registered Supplier deliver this correspondence to his customer of compliance as made in GSTR 1:<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Draft_emailLetter_to_Avoid_%E2%80%9CDispute%E2%80%9D_over_Incorrect_GSTN_in_GSTR_1\"><\/span><span style=\"color: #000080;\"><strong>Draft email\/Letter to Avoid &#8220;Dispute&#8221; over Incorrect GSTN in GSTR 1<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-26748\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/06\/GST-update-.jpg\" alt=\"Draft email\/Letter to Avoid &quot;Dispute&quot; over Incorrect GSTN in GSTR 1\" width=\"1098\" height=\"588\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/06\/GST-update-.jpg 1098w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/06\/GST-update--300x161.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/06\/GST-update--1024x548.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/06\/GST-update--768x411.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/06\/GST-update--800x428.jpg 800w\" sizes=\"(max-width: 1098px) 100vw, 1098px\" \/><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Rajput_Jain_and_Associates_recommended_format\"><\/span><span style=\"color: #000080;\"><strong>Rajput Jain and Associates recommended format:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>It is strongly advised that GST Taxpayer mail \ud83d\udc46\ud83c\udffb \ud83d\udc47\ud83c\udffb to customer indicating that \u2013<\/p>\n<p><em><strong>Subject: Confirmation of GST Details for FY 2023-24<\/strong><\/em><\/p>\n<p><em> Dear Sir\u00a0<\/em><\/p>\n<p><em>In our GSTR 3B and GSTR 1 Return, we have submitted and paid GST on all supplies we made to you on the GST Portal during FY 2023\u20132024. Please verify this in your GSTR 2A\/2B on the GST Portal, and within two weeks, let us know &#8220;in writing as reply to this mail&#8221; if there are any problems or discrepancies. <\/em><\/p>\n<p><em>This is be informed that the GST Law places a deadline on rectifying supplies that have been uploaded as GSTR 1 on the GST Portal. As a result, it is crucial that any necessary corrections are completed by the deadline prescribed by law. \u00a0As a result, we kindly ask that you evaluate that the supplies we provided to you are correctly disclosed in your GSTR 2A\/2B against your GST .<\/em><\/p>\n<p><em>Please take note that, should we not hear back from you within two weeks, we will presume that everything is fine and that our supplies have been accurately disclosed in your GSTR 2A\/2B on the GST Portal. As a result, we will not be held accountable for any future errors or omissions that you may find, nor will we entertain any claims related to this subject matter.<\/em><\/p>\n<p><em>Best regards,<\/em><\/p>\n<p><em>Your Name<\/em><\/p>\n<p><em>Position<\/em><\/p>\n<p><em>Your Company<\/em><\/p>\n<p><em>Mobile no and Email Id<\/em><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Rajput_Jain_and_Associates_recommended_Sample_letter_to_be_share_to_Customers\"><\/span><span style=\"color: #000080;\"><strong>Rajput Jain and Associates recommended Sample letter to be share to Customers<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>It is highly recommended that the GST Taxpayer send the consumer a letter \ud83d\udc46\ud83c\udffb \ud83d\udc47\ud83c\udffb mentioning that<\/p>\n<p><em>To\u00a0<\/em><\/p>\n<p><em>&#8230;&#8230;&#8230;&#8230;..<\/em><\/p>\n<p><em>Address &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;<\/em><\/p>\n<p><em>&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;..<\/em><\/p>\n<p><em><strong>Subject: Confirmation of GST Details for FY 2023-24<\/strong><\/em><\/p>\n<p><em>Dear\u2026.<\/em><\/p>\n<p><em>We hope this email finds you well.\u00a0<\/em><em>We would like to inform you that we have disclosed and paid GST on all supplies made to you during the financial year 2023-24 in our GSTR 3B and GSTR 1 Returns. We kindly request you to verify the details of these transactions in your GSTR 2A\/2B on the GST Portal.<\/em><\/p>\n<p><em>Please inform us in writing as a reply to this email if you notice any issues or discrepancies within two weeks.<\/em><\/p>\n<p><em>It is important to note that there is a time limit in GST Law for making corrections to the supplies uploaded in GSTR 1 on the GST Portal. Therefore, it is crucial that any necessary corrections are made within the stipulated time frame. Please ensure that the supplies made by us are correctly disclosed against your GSTIN in your GSTR 2A\/2B.<\/em><\/p>\n<p><em>If we do not receive any response or communication regarding discrepancies within two weeks, we will assume that there are no errors or mistakes, and that our supplies are correctly disclosed in your GSTR 2A\/2B on the GST Portal. Consequently, we will not be liable for any errors or omissions observed by you in the future, and we will not entertain any claims in this regard if no response is received within the specified period.<\/em><\/p>\n<p><em>Thank you for your attention to this matter.<\/em><\/p>\n<p><em>Best regards,<\/em><\/p>\n<p><em>Your Name<\/em><\/p>\n<p><em>Position<\/em><\/p>\n<p><em>Your Company<\/em><\/p>\n<p><em>Mobile no and Email Id<\/em><\/p>\n<h2><span class=\"ez-toc-section\" id=\"In_absence_of_a_valid_bank_account_details_in_GST_registration_then_GSTR_-1_is_not_allowed\"><\/span><span style=\"color: #000080;\"><strong>In absence of a valid bank account details in GST registration, then GSTR -1 is not allowed\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>From the August-2024 return period, in absence of a valid bank account details in GST registration, taxpayers will not be able to file GSTR-1 or IFF as the case may be.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-27320\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/06\/Vaild-Bank-account-for-GST-1.jpg\" alt=\"Valid Bank account for GST 1\" width=\"941\" height=\"813\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/06\/Vaild-Bank-account-for-GST-1.jpg 941w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/06\/Vaild-Bank-account-for-GST-1-300x259.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/06\/Vaild-Bank-account-for-GST-1-768x664.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2024\/06\/Vaild-Bank-account-for-GST-1-800x691.jpg 800w\" sizes=\"(max-width: 941px) 100vw, 941px\" \/><\/p>\n<h3 data-start=\"159\" data-end=\"210\"><span class=\"ez-toc-section\" id=\"GST_Return_Filing%E2%80%94Late_GSTR-1_Impact\"><\/span><span style=\"color: #000080;\"><strong data-start=\"163\" data-end=\"208\">GST Return Filing\u2014Late GSTR-1 Impact<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"211\" data-end=\"382\"><span style=\"color: #000080;\">XYZ Ltd. is required to file GSTR-1 for February 2025 by 11th March 2025. However, they mistakenly file it on 20th March 2025. What will be the consequences?<\/span><\/p>\n<p data-start=\"384\" data-end=\"671\">A) No impact; GSTR-1 can be filed late without penalties.<br data-start=\"441\" data-end=\"444\" \/>B) Late fee of \u20b9100 per day (CGST+SGST) and buyer&#8217;s ITC claim will be delayed.<br data-start=\"522\" data-end=\"525\" \/>C) The buyer can still claim ITC in GSTR-3B without any issue.<br data-start=\"587\" data-end=\"590\" \/>D) The supplier can rectify the delay in the next tax period without penalties.<\/p>\n<p data-start=\"673\" data-end=\"1027\">\u2705 <strong data-start=\"675\" data-end=\"696\">Correct Answer: B:<\/strong>\u00a0Late fee of \u20b9100 per day (CGST+SGST) and buyer&#8217;s ITC claim will be delayed.<br data-start=\"778\" data-end=\"781\" \/>Explanation: Late filing of GSTR-1 results in a penalty of \u20b950 per day under CGST + \u20b950 per day under SGST. Additionally, the buyer cannot claim ITC until the invoice appears in GSTR-2B, which depends on timely filing of GSTR-<\/p>\n<h3 data-start=\"1034\" data-end=\"1089\"><span class=\"ez-toc-section\" id=\"E-Way_Bill_Validity_%E2%80%93_Distance-Based_Rules\"><\/span><span style=\"color: #000080;\"><strong data-start=\"1038\" data-end=\"1087\">E-Way Bill Validity \u2013 Distance-Based Rules<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1090\" data-end=\"1321\"><span style=\"color: #000080;\">ABC Ltd. is transporting goods worth \u20b95 lakh from Mumbai to Delhi (1,400 km) on 1st April 2025. The E-Way Bill was generated at 9 AM. By when should the consignment reach its destination before the E-Way Bill expires?<\/span><\/p>\n<p data-start=\"1323\" data-end=\"1442\">A) <strong data-start=\"1326\" data-end=\"1350\">3rd April 2025, 9 AM<\/strong><br data-start=\"1350\" data-end=\"1353\" \/>B) <strong data-start=\"1356\" data-end=\"1380\">4th April 2025, 9 AM<\/strong><br data-start=\"1380\" data-end=\"1383\" \/>C) <strong data-start=\"1386\" data-end=\"1410\">5th April 2025, 9 AM<\/strong><br data-start=\"1410\" data-end=\"1413\" \/>D) <strong data-start=\"1416\" data-end=\"1440\">6th April 2025, 9 AM<\/strong><\/p>\n<p data-start=\"1444\" data-end=\"1511\"><strong data-start=\"1446\" data-end=\"1490\">Correct Answer: C \u2013 <\/strong>5th April 2025, 9 AM<br data-start=\"1490\" data-end=\"1493\" \/>Explanation: E-Way Bill validity is 1 day for every 200 km., For 1,400 km, validity = 7 days. Since generated on 1st April at 9 AM, it expires on 5th April at 9 AM.<\/p>\n<h3 data-start=\"1701\" data-end=\"1752\"><span class=\"ez-toc-section\" id=\"ITC_Reversal_for_Non-Payment_to_Vendor\"><\/span><span style=\"color: #000080;\"><strong data-start=\"1705\" data-end=\"1750\">ITC Reversal for Non-Payment to Vendor<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p data-start=\"1753\" data-end=\"1935\"><span style=\"color: #000080;\">A business claims ITC of \u20b92 lakh on invoices received from a supplier in April 2025. However, the payment to the supplier is delayed beyond 180 days. What happens next?<\/span><\/p>\n<p data-start=\"1937\" data-end=\"2159\">A) ITC is permanently disallowed.<br data-start=\"1970\" data-end=\"1973\" \/>B) ITC reversal is required with interest, and ITC can be reclaimed upon payment.<br data-start=\"2054\" data-end=\"2057\" \/>C) ITC remains valid; no reversal needed.<br data-start=\"2098\" data-end=\"2101\" \/>D) Only a penalty applies, but ITC can still be claimed.<\/p>\n<p data-start=\"2161\" data-end=\"2286\"><strong data-start=\"2163\" data-end=\"2265\">Correct Answer: B <\/strong>\u2013 ITC reversal is required with interest, and ITC can be reclaimed upon payment.<br data-start=\"2265\" data-end=\"2268\" \/>Explanation: Under Rule 37 of CGST Rules, ITC must be reversed if payment is not made within 180 days. and The taxpayer must pay interest on ITC reversal but can reclaim ITC upon payment to the supplier.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>How to safeguard us via Incorrect GSTN reporting in GSTR 1? Under GST, a return that has been submitted can not be modified. Any mistake in the return can be fixed in the GSTR-1 that is submitted for the upcoming period (month or quarter). This implies that any errors found in the GSTR-1 of March &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10009],"tags":[523,614],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/26747"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=26747"}],"version-history":[{"count":4,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/26747\/revisions"}],"predecessor-version":[{"id":28866,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/26747\/revisions\/28866"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=26747"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=26747"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=26747"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}