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Availing Input Tax Credit With Overwriting In Invoice

Adhil Shetty

Question: When there is overwriting in the GST invoice, can ITC be availed?

Answer by Adhil Shetty: There are three options available to you when there is overwriting in the invoice.

1. Request the supplier to file amended details in Form GSTR-1, or

2. If Form GSTR-1 has been filed, you can request the supplier to make an amendment in Table 9 of the form, or

3. The upward revision of the invoice can be done by the issuance of a supplementary invoice. In case of a downward revision, the supplier can issue a credit note to the buyer.

If you have any other personal finance queries, you can follow and tweet out and I’ll be happy to answer them for you. Send your tweets to @adhilshetty. Adhil Shetty is CEO,, India’s leading online marketplace for loans, credit cards and credit score.