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missing invoice

sangram patil (93 Points)

29 November 2018

what happen, if March-18 invoice not taken in GSTR-3B and GSTR-1 till now?

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5 Replies

veer sakariya (CA) (47 Points)
Replied 29 November 2018

Pay the tax plus interest as soon as possible in the coming GSTR 3B.

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 29 November 2018

If You are filed Your sep-18 return then no way for show the details in GSTR 3B return...
Show the details in Annual return and pay the liability with Interest...

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sangram patil (93 Points)
Replied 29 November 2018

In above situation when party can claim input credit?

veer sakariya (CA) (47 Points)
Replied 29 November 2018

Mr Raja P M,
There is no provision until now for payment of additional liability from annual return. (Kindly read the FAQ on annual return to help give you some clarity on it, especially read question no. 15)
And by making a payment in GSTR 3B, you'll be safeguarded from payment of additional interest and penalty.
And regarding ITC, you should show that invoice in GSTR 1 so that the receipt can claim ITC on it.

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 29 November 2018

Originally posted by : veer sakariya

Mr Raja P M,There is no provision until now for payment of additional liability from annual return. (Kindly read the FAQ on annual return to help give you some clarity on it, especially read question no. 15)And by making a payment in GSTR 3B, you'll be safeguarded from payment of additional interest and penalty.And regarding ITC, you should show that invoice in GSTR 1 so that the receipt can claim ITC on it.

(Kindly read the FAQ on annual return to help give you some clarity on it, especially read question no. 15)

***I had already the FAQ & Also read the FAQ @ Released

Yes... Nowadays Payment Option through GSTR-3B only.

But., Missed details Cant shown if Septeber return filed by Taxpayers. If filed then the way to Annual Return and After assessed the Tax liabiliteis payable through GSTR-3B