17 August 2020
Hello Professional, I have received one big problem one client filed GSTR-3B And GSTR-1 Wrong for the FY 2017-2018 and also 2018-2019, It is possible to correct old date and upload missing invoice in FY 2020-2021. Please advise
17 August 2020
To change the dates of the invoices in GSTR1 would be wrong.For 2017-18, you can pay the unpaid tax and alongwith interest in challan DRC03.For 18-19, you can report the missing turnover in Annual Return GSTR9 .
17 August 2020
Ok Sir noted, but if i have available then it is need to pay DRC03 or not 2- Buyer claim ITC as per invoice but missing invoices not showing in GSTR-2A then what we can do please suggest
18 August 2020
Buyer not seeing the invoice in GSTR2A will remain an issue.However there were some extension granted for the taxpayer till Jan/Feb 2020 to file the pending GSTR1 starting from July 2017.Therefore,I suggest you check on the portal if you can upload the missing invoices for 2017-18 and 2018-19 now. Otherwise also, If the buyer raises any question you can give them the certificate issued by CA that the GST on those specific invoices has duly been paid.Because the condition availing the ITC under section 16(1)(c) is that the supplier should have paid the tax. That complies the condition for the buyer to take the credit.
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