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Filing of gstr 1 and claiming itc

siva andhavarapu (ca final) (388 Points)

10 March 2019

HAI

1. Gst invoice issued in sep 2018 but gstn registered in dec 2018.Can this sep invoice can be filed in gstr 1 of dec month as sale?

2. Gst invoice received in sep 2018 but gstn registered in dec 2018.Can this sep invoice can be claimed in gstr 3b of dec month?

(urgent)

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2 Replies

shailendra shukla (Bhopal) (1741 Points)
Replied 10 March 2019

1. tax invoice cannot be issued before registration.....
2. No you cannot claim itc of that as your gst no. would have not been mentioned on that invoice... alternatively you can ask your supplier to Amemd the date of invoice such that it can fall after registration and also amend his gstr 1, so that you can claim itc of that invoice.