Q. 560 I had entered invoice dated 5/5/22 in GSTR-1 of May 22. which I amended in sept 22 for reduction in rate . now i want to amend the same invoice in in jan23 for GST No which the system will not allow. Therefore I intend to pass credit note to negate the effect of May 22 invoice and enter a new invoice in Jan 23 with same bill no and date as in may 22 invoice is it possible ? whether we have to pay interest for entering may 22 bill in jan 23 ?

Ans. You can issue credit note only.

Q. 559 WE WANT TO KNOW THE HSN CODE OF “SUGAR GLOBULES (HOMOEOPATHIC PILLS) USED AS VEHICLE IN HOMOEOPATHIC ?

Ans. You can use HSN 3004 OR 3003 as per the requirements fulfilled.

Q. 558 I HAVE MADE AMENDEMENT IN REGISTRATION. DELETE ONE PARTNER AND ADD TWO NEW PARTNERS IN PARTNERSHIP FIRM SUCESSFULLY. DEPARTMENT RAISED THE QUERY THAN I ATTACHED NEW PARTNERSHIP DEED. THEN GST DEPTT APPROVED MY REGISTRATION. BUT MY QUERY IS THAT WHETHER I ATTACHED NEW PARTNERSHIP DEED BUT IN CORE REGISTRATION SHOWN THE OLD DEED. IS IT OK?

Ans. Yes, it is to be replaced.