We issue maintenance invoices to our society members, some of whom are registered under GST and some are URD.
While filing GSTR-1 for the month of July - 2017, we had paid GST by incorrectly showing some of the members as URD (due to non availability of GSTN of respective members) despite being them registered under GST.
Now, since the recipients are claiming ITC in GSTR-2, what are the consequences of us accepting the same in GSTR-1A? Will it increase our tax liability? or will the same be adjusted against the URD?
Kindly advice on the same. Your reply is eagerly awaited.
07 November 2017
No problem Mr.Mohtashim,
Ask your society members to add invoice under ADD MISSING INVOICES TAB in their GSTR 2 and you will able to see GSTR 1A and Accept the same.
Then the same will auto-reflect in your GSTR 1 and it increases your liability and. the same should be paid at the time of filing GSTR 3
07 November 2017
In next month GSTR 1 you will amend B2C invoices as B2B in your GSTR 1 and you will able to get the Output liability already paid in last month
08 November 2017
Your Invoices should have the purchasers GST No. for them to claim the ITC, So if you have not provided their GST No. then you cannot claim the ITC on the same.
CAclubindia
