06 November 2020
Dear Experts My client has raised Tax Invoice in the month of Aug 2019 & Oct 2019 and forgot to update the same in the books of accounts and GST Returns. GST Returns filed up to September 2020. Now Party insists to file the same otherwise the payments will not released. My query is Whether 1) we file same in the month of OCT 2020 in GSTR 3B and GSTR1 2) How it will reflect the parties account in the month of Aug 2019 & Oct 2019. Please give your valuable suggestions. Thanks in advance.
07 November 2020
You can report these missing invoices immediately in GSTR1 and GSTR3B, if GST portal allows. If portal accepts (which it should ) then it will also appear in GTR2A of client but he may not be able to claim ITC and deduct it from your payment.
CAclubindia
