hi
I am having a query that in August 2019 I made a sale invoice to a party but due to some reasons I forgot to report it in GSTR 1 for the month of August.
subsequently all returns are duly filed up to June 2020 but simply I want to know whether it can be reported now because when I filed monthly 3b for August I mentioned that invoice value in the outward value while filing 3b.
please assist me how can I report that invoice now.
As per provision of GST law, you can rectify your any mistake / omissions relating to inward Supplies (ITC) or outward Supplies in next year before due date of filing return of September,next year or due date of filing Annual return of that year, whichever is earlier.
So, as per above provision, You can show your invoices of F.Y 2019-20 not shown/missed to show in F.Y 2019-20, in GSTR 1 or in GSTR 3b in any month up to September, 2020 before due date of filing return of September, 2020 (i.e 20th October, 2020) and pay tax thereon along with interest.
CAclubindia
