Correcting outward supplies
Errors in GSTR-1 for a period are generally corrected through amendments in subsequent periods (tables for amended B2B, credit/debit notes, etc.), subject to time limits.
Amendments & corrections
Correcting GST returns, credit notes, and GSTR-1 / 3B alignment.
Credit and debit notes
Use credit notes to reduce tax liability (within prescribed time) and debit notes to increase it. Report them in GSTR-1 and ensure recipient treatment of ITC is correct.
GSTR-3B vs GSTR-1
Keep liability in GSTR-3B aligned with outward supplies. Persistent mismatches attract automated notices. Prefer correcting at source rather than informal adjustments.
Related: Returns · Notices · Invoicing
This material is for general information. It is not a legal opinion. Verify due dates and rates on the GST portal and CBIC notifications before acting.