As we head for filing annual return for 2017-18 many are checking why cannot we amend data of 2017-18 but the due date for same was 31st March 2019 and it is over now. You cannot change any data pertaining to 2017-18 now.

In this regard GSTN has issued an advisory in the portal which clarifies the same point .


1.Some taxpayers have reported that they are not able to amend the invoices reported in their Form GSTR 1, pertaining to financial year 2017-18.

2.In this context attention of taxpayers is brought to point number 3 of the Removal of Difficulty Order No. 02/2018-Central Tax, dated 31st December, 2018, issued by Government of India, Ministry of Finance, which is reproduced below : 
“3. In sub-section (3) of section 37 of the said Act, after the existing proviso, the following proviso shall be inserted, namely : –– “Provided further that the rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September, 2018 till the due date for furnishing the details under subsection (1) for the month of March, 2019 or for the quarter January, 2019 to March, 2019.”

3.Thus, taxpayers could have amended their invoices, reported in Form GSTR 1, pertaining to the financial year 2017-18, till the due date of filing of Form GSTR 1 of March, 2019. Since, due date of filing of Form GSTR 1, for the month of March, 2019 has already passed, no amendments in invoices reported in Form GSTR 1 pertaining to the financial year 2017-18, could be made now.


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