Hello everyone !
I was just wondering what if I filed my GSTR-1 of January month and skipped adding one/few taxable invoices ?
The portal shows a message "return once filed cannot be changed" !!
I can't add that invoice in the month of February either bcz it doesn't accept that invoice date of another month ...
Secondly , what if I purchased taxable goods ...the invoice was issued from the supplier's end on 27th of January (& he displayed that in his GSTR-1 of Jan month) and goods reached me on 3rd of February ? Practically from my point of view , I will recognize that purchase invoice on/after 3rd Feb as purchases ,once I get satisfied after receiving the delivery of goods ...GSTR-2 is not meant to be filed till now but still..what will be the implications if I show the same in GSTR-2 of next month ?
Thank you.
Sales Invoice :
You ll be show the missed invoice in your next month GSTR 1 return...
Purchase Invoice :
You can claim the ITC on or after the Invoice date. So, You ll take the ITC in February return...
CAclubindia
