25 November 2019
Sir, I have an query related regarding New rule of Amendments & ITC
1. In Case The Supplier is fail to File to his GST Ret/ Anx-1 on time but The Copy of invoice was received to us. Can we Eligible for ITC Regarding the Bill?
2. If The copy of Bill is not received but The bill of supplier was shown in our GSTR 2A , Can we avail the input? 3. If we have filed wrong details in Anx-1 (outward sale) So, what is the time limit to amend the invoice & How to Do.
25 November 2019
1. No, all the conditions of Rule 36 should be satisfied. Rule 36(4) violated 2. No, Rule 36(1) violated. 3. You can amend the same in the next return but not later than last date of filing of GSTR-3B for the month of september of the next year or annual return whichever is earlier. (Refer proviso to Section 37 read with Section 39)
CAclubindia
