Respected Sir/Madam,
One of my friend don't maintain the books of account in tally. He do it in excel sheet. He had done a mistake in 18-19 which he has came to know now, while checking the receivable from the party. He had prepared 4 Bills on 18.01.2019 with the same bill no of 73 to different party(under a single group of company) with different amount. This make is happened because of copy paste of Invoice nos and date. He changed the amount but forgot to change the bills serial number. He used to record all the invoices details in excel sheet month wise serially but those Invoices were raised in a separate sheet. As a result mistake were not found while filling the GST return. Bill no 73 was raised to different vendor other than above mentioned and taken into consideration the same in GST filling. Out of the 4 Invoices wrongly made with same bill no one payment is also done by the party. The party didn't take gst input on these bills because because those were the food items for Food & Beverage counter of Multiplexes and they pay gst @ 5%. He wants to pay gst on those bills.
Can Ihe incorporate those bills by making Invoice No like 73(1)/73(2)/73(3)/73(4) in the current month in April 2021 or please advice what should be done. This is not an intentional mistake.
Thank you
Dependably yours'
CAclubindia
