i made sale to a business entity in the previous month but the entity recording the invoice in the next months purchase due to some reason.
now how the invoice will match?
my GSTR1(i.e. GSTR2A of that entity) with GSTR2 of that entity.
There is no requirement to avail input credit in same month and due date for taking is sep of next year or filing of annual return which ever is earlier.
with regards to matching, in GSTR-2 there is an option to keep vendor invoices in pending state it means such input can be availed in next month
CAclubindia
