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Gst invoice issue , pls. help

varad mudliyar (proprietor) (68 Points)

08 June 2018

Dear Team Good Morning.

I need your expert advoice for GST invoice issue.

I have made GST payment for May 2018 ,but accidentally skipped one last invoice. Amount is small ( Invoice value Rs.2500 GST -Rs. 450 only)

Now what should I do to correct this. I cant check with customer because it is a corporate customer and its highly non professional.

Is there any remedial action ?

Thank you ,& Wishing you fruitful last day of week.

Regards

varad

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4 Replies

Bibek jaiswal (Accountant) (528 Points)
Replied 08 June 2018

Yes you can show missed bill in the next month gstr 3b and make payment along with interest.

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Ujas Sutariya (2 Points)
Replied 08 June 2018

where do i show export without payment in GSTR-3B ?

varad mudliyar (proprietor) (68 Points)
Replied 09 June 2018

Hi Thanks Bibek,

I think your solution is most appropriate , My concern is it should not create any issues with my customer .

I have been told by my friend as following , is it correct --

We will add the same in GSTR 1 for the quarter April to June 2018, which will be filed by 31st July, ,2018.

GSTR 1 only collects invoice-wise details. It will not create any issue to the debtors.

varad mudliyar (proprietor) (68 Points)
Replied 09 June 2018

Here is some advice which is exactly opposite -

uestion – One of the most common asked question these days is that we have missed one purchase/sales invoice in the current month’s GSTR-3B. Can we show it in subsequent month’s GSTR-3B Return?

Answer – Government has enabled GSTR3B revision facility for submitted but not filed a return and it is being expected that soon the revision facility might be provided for filed return as well. Although no official confirmation as to this has yet been notified. So, if you have the option consider revising the return.

Ideally, the current month’s data if missed should not be furnished in subsequent month’s GSTR3B, due to the fact GSTR3B is the summary return which shall be matched with the GSTR1 and GSTR2 at some later point of time. This can lead to a mismatch between the data. Although return like GSTR-1 provides the option to amend the earlier furnished data, GSTR-3B does not separately provides for any such option and thus legally and ideally this should be avoided. Any mistake in GSR3B shall be corrected in GSTR1 and GSTR2 only. However, taxpayers are facing issue because no mechanism for GSTR2 has been notified yet.