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Gstr1 calrification

19 June 2020

we have raised 5 invoice in 1 month out of 3 parties are paid amount 2 were not paying money can we upload gstr1 of 3 parties for the particular month or all 5 are to be uploaded

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6 Replies

KRISSHNAN KP (4215 Points)
Replied 19 June 2020

If you're sold goods or services then you may report in3B and gstr1

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CA Akshay Hiregange (Partner - Audit & Assistance) (4515 Points)
Replied 19 June 2020

As per law supplies of the month to be uploaded. There is no link to payment.

Rajkumar Patel (602 Points)
Replied 19 June 2020

You have to upload all invoices in next month return and pay gst for same.

David (article Assistant) (1639 Points)
Replied 19 June 2020

You have to upload all the invoices, if the party is not willing to pay not at all, you can issue credit note and reduce output tax liability.

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 19 June 2020

As per Section 37 & 39 (both of CGST Act) , you are required to report all your outward supply in GSTR 1 & file your input output tax in your corresponding 3B .

Dear David :
The Supplier cannot issue the credit for Non payment by Receptient. yes if Supplier takes the goods return for the same then can Reduce his output tax liability.

As per Provisio u/s 16 of CGST Act , if Recepeint who fails to pay Supplier within 180 days from date of invoice,he is liable to reverse the ITC on same with interest.

Yes the Supplier can write-off the outstanding by providing bad debt provision but even then Supplier cannot reduce its Output Tax Liability as bad debts is not cover under GST.

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David (article Assistant) (1639 Points)
Replied 20 June 2020

@ pankaj Sir, Thank you