Answer

1. F

   Facts

   Export invoice details reported in Table 6A can be amended in Table 9A of a later GSTR-1. Amended data is sent again to ICEGATE.

2. P

   Provisions and law

   • Rule 96(2), CGST Rules 2017Invoice details in GSTR-1 Table 6A are sent to the customs system (ICEGATE) for matching
   • Sec 37(3), CGST Act 2017Errors in GSTR-1 can be rectified in later returns
3. A

   Analysis

   Use Table 9A to correct the invoice number, date, value, shipping bill or port code. After amendment, the corrected record is matched again. Do not delete and re-add, since that can create duplicates.

4. C

   Conclusion

   1. 1Identify the wrong fields.
   2. 2Amend in Table 9A of the next GSTR-1.
   3. 3File GSTR-1 and check transmission status.
   4. 4Recheck ICEGATE response.

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