GST ANNUAL RETURN

This query is : Resolved

Ashwin (Querist)
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13 December 2019 SIR

WE HAVE FILED GSTR-1 INCORRECTLY BY NOT DECLARING 1 SALES INVOICE IN YEAR 2017-18.HOWEVER GST FOR THE SAME HAS BEEN PAID PROPERLY IN GSTR-3B. WHAT HAS TO BE DONE IN ANNUAL RETURN? HOW SHALL THE BUYER GET THE CREDIT IN HIS 2A NOW?

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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13 December 2019 There is no way the buyer can get the credit in his 2A since the \matter pertains to 2017-18. But if you have filed your 3B properly and paid full tax then no need to worry you can put your correct sale in table 4 of GSTR-9 as per 3B. In any case press release dated 3.7.19 required to input data in table 4 as per 3B.