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Documents issued coloumn

Ajnas (Student) (844 Points)

11 July 2021

GST credit note issued by the supplier for month june 2021 is not reported in the document issued coloumn of june 2021 GSTR 1, then we can report in the july 2021 GSTR 1? Is any problem from the GST department? Is any penalty for not reporting such GST credit note in the June 2021 GSTR1 ?

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4 Replies

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 11 July 2021

As such No.... there is no penalties.
Yes you can report it in your subsequent return .

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CA Altamush Zafar (GST Consultant) (15966 Points)
Replied 11 July 2021

As such the department is not levying penalty for this. Nor in GST audit conducted by department they are looking into this.

Better to start reporting such document issued in GST returns

CA. Sourav Sarkar (Chartered Accountant ) (24583 Points)
Replied 12 July 2021

Yes you can report it on July 21

Ajnas (Student) (844 Points)
Replied 12 July 2021

Altamush zafar sir, in this case GST credit note amount and tax is correctly reported in the GSTR 1 and GSTR 3B Of june 2021, only GST credit note number is not reported in the jnue GSTR 1, so we can report such GST credit number in the table 12 of subsequent month GSTR 1, am i right?