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Gstr1a

BHARATH KUMAR SHETTY (PRACTINCING COST ACCOUNTANT) (75 Points)

14 October 2017

The GSTR1A is auto populated for changes made by the recipient in his GSTR2. The supplier has the option to accept or reject the changes.

In a specific case, the recipient, reject one bill populated in his GSTR2 made by one supplier.

The Suppliers GSTR1 gets populated wheren the details of the bill is shown under bills rejected by the Buyer.. The options available to the seller is -"Accept" Reject, Modify or take no action.

What he has to do if he has really supplied the goods against that specific bill, but the buyer inadvertently rejected it?

Shall he press "Accept" or "Reject"?

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13 Replies

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 14 October 2017

it better to contact with the recipient personally . . .

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Aman Chawla (133 Points)
Replied 14 October 2017

sir my doubt is similar to this. in my case I have issued an extra bill for July which should not have been issued and paid excess tax on it. now suppose the recipient rejects that bill. first doubt. will that show in gstr 1 or gstr 1a.
second doubt. what action should be taken by me if I want to accept that rejection so that my gstr 1 is rectified and I get the refund of excess tax amount
3rd doubt. is there any specific time limit to accept the rejection or is it any time before filing gstr 3

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 14 October 2017

the invoice that you havnt shown in gstr in the m/o JULY 2017 it will be shown in gstr 1 of you , subject to invoice add by the recipient in gstr 2
you have to accept such invoice add by him (recipient) in your gstr 1a and pay the excess tax .
due date for gstr 1a is 02-11-2017

Aman Chawla (133 Points)
Replied 14 October 2017

no sir. actually I have uploaded an extra invoice which should not have been uploaded. now the recipient will reject that invoice( as communicated to him) . will that rejection be reflected in gstr 1 or gstr 1a. and how will I know that the recepient has rejected the invoice . will I get any intimation regarding that.

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 14 October 2017

rejected invoices by the recipient will be shown in gstr 1a and you have to accept that so as to remove the invoice

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Aman Chawla (133 Points)
Replied 14 October 2017

sir where it is specified that the due date is 2-11-2017. what if we forget to take any action by that date?

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 14 October 2017

go to your dashboard >> return >> july >> gstr 1 a

BHARATH KUMAR SHETTY (PRACTINCING COST ACCOUNTANT) (75 Points)
Replied 14 October 2017

Mr. Naveen,

You have not gone through the question properly.

The buyer rejected the bill.(May be by mistake). In the sellers dash board it will be shown under GSTR1 (rejected by the buyer).

This being the case, whether the seller has to accept or reject?, Rejecting a rejection means acceptance?

Aman Chawla (133 Points)
Replied 14 October 2017

bharat Ji can u drop a msg or call at this number 9038666689. need to clarify one thing

BHARATH KUMAR SHETTY (PRACTINCING COST ACCOUNTANT) (75 Points)
Replied 14 October 2017

Dear Mr Chawla,

If the customer rejects your invoice in GSTR2, (and files his GSTR2), The rejected invoice will be gets populated in your GSTR1A dash board.

In this GSTR1A dash board there are two tabs- One for B2B Invoices and other for Debit/Credit notes. If you press B2B invoices, details of all modified/rejected/newly added invoices will be available under different heads "uploaded by receiver", "Modified by receiver" and "Rejected by Receiver". In your case, the rejected bill will be seen under Rejected by Receiver if your customer has filed his GSTR2 rejecting the bill.

You have an option to accept/reject/modify this. If you accept it, this means that, the rejection has been accepted.

In that case, your original GSTR1 gets modified after you submit the GSTR1A.

There the process gets completed.

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Aman Chawla (133 Points)
Replied 14 October 2017

what if I do not take any action by 2-11 or the receiver doesn't file his gstr 2 by 2-11. is 2nd Nov a due date or the Action can be taken any day before filing gstr 3

BHARATH KUMAR SHETTY (PRACTINCING COST ACCOUNTANT) (75 Points)
Replied 14 October 2017

Case I- If you do not take action and your customer doesnot file GSTR2

Your original GSTR1 prevails.

CaseII - If your customer files GSTR2 and does not reject your duplicate bill

Your original GSTR1 prevails.

Case III - The customer files GSTR2 and rejects the bill in it, and you accept it

Your GSTR1 gets changed

Case IV-The customer files GSTR2 and rejects the bill in it and you do take no action

This I am not sure, but by default, the GSTR2 will prevail, and your GSTR1 shall change.

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Due date has not yet been notified. But the last date for filing GSTR2 is October 31st as per the GSTIN portal. Hence it is quite natural that GSTR1A dates shall be beyond that. If you click the GSTR1A dashboard, the due date is shown as 2-11-2017 in the portal.