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GSTR3B_including previous months invoices

Aswathi (accountant) (65 Points)

07 February 2020

Hi there,

i started to do accounting for a new company which is around 2 years old. As i was checking on GSTR2, i happened to find that there are lot of invoices from July 2019 that was not claimed/shown in GSTR 3b. The Filling was done by an outsider.

Can i go ahead and include these previious invoice figures while i am filing for the GSTR 3b for Jan 20?

Looking forward for a reply at the earliest. Thank you

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6 Replies

matesurano (56 Points)
Replied 07 February 2020

Not an expert, but I think 2019-20 missed invoices can be claimed till September 2020's gstr 3b i. e. filed in October month of 2020. May wait for other expert opinions. Thanks.

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Roshni (Studwnt) (1141 Points)
Replied 07 February 2020

Yup you can

Nivedita Agrawal (13 Points)
Replied 07 February 2020

I would recommend that the ITC on those invoices should be claimed only if you have valid bills relating to the same.Also you should keep in mind the other conditions for taking ITC specified in section 16(2) of the CGST Act .

Another point to be kept in mind is the new 10% ITC rule applicable from Jan 2020.

So if your ITC is complying with all the above criterion you can definitely claim it :-)

Aswathi (accountant) (65 Points)
Replied 10 February 2020

Hi,

@ matesurano; @ roshini , @ Nivedita

Thanks for your valuable replies.

These invoice figures are reflected in the GSTR-2A but not shown in the GSTR 3b.

So can i still go ahead and include the GSTR 3b for January 20.

Thank you

Aswathi

matesurano (56 Points)
Replied 10 February 2020

Obviously you can. As it is in GSTR 2A, you will get the itc also.

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Aswathi (accountant) (65 Points)
Replied 11 February 2020

What if the purchase invoices belongs to different state like Delhi but the company (which received the purchase invoice) is registered is in Bangalore. And these figures are reflected in the GSTR2. Can i still include them in GSTR 3b??