For the period July 2017 to March 2018,
1. Did your supplier stopped payment for an invoice which is not appearing in his GSTR 2A?
2. Is your turnover as per GSTR 1 and as per books of accounts not matching?
3. Did a B2B invoice entered as B2C invoice?
4. Is there an invoice on which Input tax credit is missed to be availed?
5. Are there entries appearing in GSTR 2A on which ITC is missed to be availed?
6. Are the ITC entries passed in Accounts but missed to avail in GST returns?
Here is good news. A New Year gift by way of Order No. 02/2018 – Central Tax dated 31.12.2018.
Order No. 02/2018 amended 2 sections of CGST Act, 2017. One amendment pertains to rectification of errors in returns filed for FY 2017-18 and another pertains to availment of Input tax credit on invoices pertaining to FY 2017-18.
Following proviso has been added to Section 16(4) of CGST Act, 2017 granting time till due date for month of March 2019 return i.e. 20th April ,2019 (subject to extensions, if any). Only condition is that the details of invoice on which ITC is being availed should have been uploaded by the supplier in his GSTR 1. In simple words, the invoice on which ITC is being availed should appear in the recipient’s GSTR 2A.
“Provided that the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under section 39 for the month of September, 2018 till the due date of furnishing of the return under the said section for the month of March, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier under sub-section (1) of section 37 till the due date for furnishing the details under sub-section (1) of said section for the month of March, 2019.”
Following proviso had been added to Section 37 (3) of CGST Act, 2017 which allows the assesse to rectify any errors made in already filed GTSR 1 returns of July 2017 – March 2018 till due date for quarter ended January-March 2019 i.e. 30th April,2019 for those assesses who have opted for quarterly filing of GSTR 1 and till due date for filing GSTR 1 of March 2019 i.e. 11th April, 2019 for other assesses. Any omissions in GSTR 1 already filed can also be now added in the GSTR 1 upto above mentioned due dates.
“Provided further that the rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September, 2018 till the due date for furnishing the details under subsection (1) for the month of March, 2019 or for the quarter January, 2019 to March, 2019”
It is advised to prepare ITC as per GSTR 2A Vs ITC as per GSTR 3B/Books of accounts reconciliations to dig out any missing ITC. It also helps the assesses to follow up with the suppliers to file their GSTR 1 so that ITC as per GSTR 2A aligns with ITC as per books and ITC as per GSTR 3B. As per proposed so called “simplified” GST Return filing procedure, ITC as per GSTR 2A only is available for paying output tax and no additional ITC can be availed on invoices which are not present in GSTR 2A though the assesse is in possession of a proper invoice. Hence, it is very important for recipients to ensure that their ITC as per GTSR 2A to align with ITC available as per invoices. So, this exercise of GSTR 2A vs ITC as per books reconciliation will help the recipients in future too since the list of non-compliant suppliers will be available once the reconciliation is done and recipient can be cautious while purchasing from non-compliant suppliers which otherwise will put the ITC at stake.
Author may be contacted at ca.vinaygandhi@gmail.com
Author Bio
DEAR SIR,
I HAVE UPLOADED SALES INVOICE IN GSTR 1 IN B2C INSTEAD OF B2B IN 2017-2018. NOW BUYER IS ASKING TO GIVE CREDIT KINDLY LET US KNOW WHAT SHOULD I DO.
Sir my Advocate has not entered the shipping bill no and the port code in the GST portal for the financial year 2017-18, how can i claim the refund amount for the IGST amount deposited against export shipment
Dear sir.. Good evening
FY 2017-18 I had filed 3 B Return and paid all tax amount from bill .. But by mistake i have fill data in GSTR 1 instead of B2B to B2C that’s why i my other party can naot able to show his invoice on portal what should i do.. It is the big problem.. Pls suggest me what should i do.
Dear sir..
FY 2017-18 I had filed 3 B Return and paid all tax amount from bill .. But by mistake i have fill data in GSTR 1 instead of B2B to B2C that’s why i my other party can not able to show his invoice on portal what should i do.. It is the big problem.. Pls suggest me what should i do.
What if we fail to amend the invoice for FY 1819 before due date of September 19? Is their any solution on this.
sir my advocate has not submitted my gst returns from august 2017 where as my all gst input tax figures are with me can i submitt the returns by this date. if yes shall i be penalised and how please guide me. thanking you sir.
Deari sir,
17-18 aug month gstr1 didnot filed but we paid tax for the same in 3b how can we show aug bills
SIR,
I HAVE AN QUERY REGARDING YEAT FY. 2017-18
ONE OF MY CLIENT MISSED SOME BILLS WHILE FILING GSTR-01 BUT THE TAXES PAID FOR THE SAME NOW WE CAN’NT GO BY THE AMEDMENT OF BILLS HOW TO GET IT DONE ?
PLEASE HELP
We download GSTR-2A july 2017 to 31 march 2018 total tax amount SGST-637288.27 & CGST
AMOUNT 637288.27. Total party return status submitted but Anual Return 2017-2018 GSTR-9 in cloum no. 8 other ITC related information in CGST Amount 613750.72 & SGST Amount 613750.72 it is big difference between GSTR-2A 637288.27 SGST-GSTR-9 CLOUM NO.8 613750.72 SGST= Rs.23537.55 SGST & Rs. 23537.55 CGST Please suggest What can be done now.
Dear Sir, I had paid tax in gstr 3B properly in FY2017-18. while taxable value put less in taxable value column of GSTR3B. And correctly was updated in GSTR1. How can i manage it.
Can i amend it in aug 2019 in gatr3b? And How
Dear sir I fill wrong gstr1 in fy 2017-18.its difference is about 2 lac.now how could I rectify it during filling annual return of 2017-18????
Sir, how can rectify this mistake i Annual Return 2017-18. We have 2 firm and we purchase in our A firm and party give us Invoice and name printing of our A firm but GSTN No. is our B firm due to Input credit shown in our B firm. Can both parties have make correction. Pl. give us suggestion
Dear Sir
I have filed wrong gst number in gstr1 in FY 2017-18, How can change it ?
we not submitted some party invoice in 2017 – 18 ,so now how can we submit pending invoice this year
Hello…..
I recently get to known that my accountant made mistake to fill gst of 2017-18 gst sale return. He put bills amount in B2C instead of B2B.So what should I do?
in the period of 2017-18 my number of bills are shown in b to c so can i change b to b now
Dear Sir,
I have one B2B invoice of 17-18 wrongly shown as B2C but subsequently included as B2B with wrong GST no of the purchaser.Could not remove B2C.I am now unable to file Annual Return or unable to rectify the GST no of the purchaser.Please guide.
Dear Sir,
F.y.2017-18 we have availed ITC (9%+9%) as per party invoice statement.but party in form GSTR2A entered in the same invoce no.Zero Tax Value. so in form GSTR 9 ,my GSTR 3B and my ITC are correct.but my ITC and party GSTR 2A is different .this differance amount payable or not.please replay sir
RESPECTED SIR,
GST PORTAL SHOW IN DATED 10-07-2019 IN ITC CREDIT CLAIMED AND DUE IN 2017-2018 IN TOTAL TILL DATE 647840.31-648525.20=-648.89 CGST & -648.89 SGST REFUND TAX BUT GSTR-9 IN CLOUM NO.8 OTHER ITC RELATED INFORMATION IN BIG DIFFERANCE IN 647840.31-613750.72=34089.59 CGST &34089.59 SGST PAID PLEASE SUGGEST WHAT CAN BE DONE NOW
Dear Sir,
We have filed the GSTR-1 for the period of Dec 17. but one bill miss out in this month (Dec 17)… can amend this bill month of june 2019. please suggest …
sir
please clear GSTR-1 AMENDMEND 2017-18 at till date 4.7.2019
Hello…..
I recently known that ..my accountant made mistake to fill gst of 207-18. He paid amount in B2C instead of B2B.So what should I do? Because if this problem is not solve than government should not pass my upcoming bill.
I want to amend invoices of 2017-18-December to March in October, 18 . But 2017-18 year not appearing when i am going to amend in October, 2018. I have not filed October, 18 GSTR 1. Please help in this issue.ue
Dear Mr.
Amendments /Rectification: One should note that the return is the last chance date to amend and rectify any mistakes or omissions made in GSTR-1 or GSTR 3B returns for the FY 2018-19
Dear Sir,
We have filed the GSTR-1 for the period of March 19. but one bill miss out in this month (March 19)… can amend this bill month of july 2019. please suggest …
Outward supply during the quarter Jul 17 to Sept 17 has been disclosed twice, both in July17 Gstr1 and also in Sep17 Gstr1. Books of A/c is matching with GSTR3B, however GSTR1 is overstated. How to rectify the same for filling of GSTR 9 for 17-18
Dear sir,
we have submitted the GSTR for march 2019. we need to make corrections in FY 2017-18, like some of the supplier have not submitted the invoices for returns in 17-18 so we didn’t get any ITC, may be those suppliers would have presented the invoices in B2C instead of B2B. we do have proof with invoices containing our GSTIN as well as their GSTIN.
And secondly one of our supplier has submitted nearly 11 invoices of some other party in our GST, which is not actually our purchase.
and we have missed some of the invoices dated in march 2018 (FY 2017-18) to submit for GSTR which is actully our purchase and we do have proof for it.
so what to do in this cases.
please reply on the above matter
WE HAVE MISTAKE , WE HAVE RECIVED DISCOUNT BUT WE MAKE DEBIT NOT, WE HAVE RECIVED IN DISCOUNT SGST &CGST
THIS AMOUNT LESS ON GOODS RETURN
KYA KARNA CHIAYA
I have wrongly claimed CSGT ITC against IGST ITC in GSTR 3B for the month of November 2017. can same be rectified in GSTR 9 ?
During 17-18 I sold some material to B2C which was returned for which credit note were issued to customer, but same was not incorporated while filing GSTR1 so far. Further GSTR1 of Mar 19 has been filed. Please let me know whether same can incorporated in Annual Return of 17-18 or can it be shown now in Jun19 GSTR1.
I HAVE LOCAL (CGST9%+SGST9%) PURCHASED MATERIAL AS ON 7/12/17 AND MY SUPPLIER HAD ENTERED WRONG GSTIN NO DURING FILLING GSTR 1. NOW ON MY GST ITC LIABILITY LEDGER SHOW IT SHOWS LESS ITC CREDIT. WHAT SHOULD WE HAVE TO DO??
DEAR SIR
MISTAKE WE ARE NOT UPLOADED 2017-2018 ONE COSTUMER INVOICES NOT UPLOAD IF ANY CHANCE TO UPLOAD NOW
Sir, today on 06.June.2019 I found that I have claimed excess ITC of Rs. 40000/- in FY 2017-18. And I have already submitted my GSTR 3B of May 2019 & GSTR1 of of Mar 2019(quarterly).
Now I am intend to file my GSTR 9.
But how to reverse the excess ITC of 2017-18.
Kindly help & clarify as much as possible.
one company is not show invoices of july-2017 in GSTR-2 We have proof of purchase invoices & payment by bank Please suggest what can be done now
Dear Mr. Mukesh,
ITC on invoices not appearing in GSTR 2A will not be lost if you have the invoice with your GSTIN mentioned don it and also if you would have received goods/services. . For more authenticity, get a confirmation from your suppliers on their letter head confirming your purchase invoices.
Dear Sir, my tenent gave me his GST number only yesterday..so till now I was treating him as B2C instead of B2B…GST website allows me to rectify only from April 2018-19 to April 2019-20..as last date to rectify from July 2017-18 to March 2017-18 seems to have passed…what do I do?
Dear Sir,
I missed to claim of ITC of Aug 2017 of FY2017-18.and till now i have filed return of march 2019 without claiming that missing ITC.And also still i have not claimed that missing ITC OF Aug2017.This ITC is appearing in GSTR2A of that Aug17 month. The missing ITC is also appearing in GSTR9 IN TABLE 6 and IN TABLE 8. So please let me know how can i get this ITC.
Regards, Gyan Prakash Goyal
Dear Sir,
I missed to claim of ITC of Aug 2017 of FY2017-18.and till now i have filed return of march 2019 without claiming that missing ITC.And also still i have not claimed that missing ITC OF Aug2017.This ITC is appearing in GSTR2A of that Aug17 month..the missing itc is also appearing in GSTR9 IN TABLE 6 and in table 8.SO please let me know how can i get this ITC.
Regards,
Gyan Prakash Goyal
Hi
Is it possible to correct the mistakes of Filed GSTR 3B, while filing Annual Return for the same year
Sir, We have claimed the Input as per Invoices for the FY 2017-18 but while reconciliation we find that many of the Invoices is not showing in GSTR-2A now the due dates is also lapse can our Vendor will able to change the return so that the missing Invoices should reflect in GSTR-2A
Type of Invoice i.e With Tax or Without tax wrongly given in GSTR 1 for November 17 for exports sales. can the correction be done now in April 19 Return?
Hi, have not filed GSTR1 for last quarter of FY 2017-18. Is i am able to do the same after 30th April, 19.
Respected sir,
I missed to claim of ITC of jul 2017 of FY2017-18.and till now i have filed return of march 2019 without claiming that missing ITC.also .And still i have not claimed that missing ITC OF JULY2017.This ITC is appearing in GSTR2A of that jul17 month..this missing itc is also appearing in GSTR9 IN TABLE 8(D).and intable 8(A).SO NOW I WANTTO KNOW HOW CAN I GET THIS ITC
Dear Sir,
We have filed the GSTR-1 for the period of March .We needed to do correction in 2017-18 Sale period of GSTR-1 Which was not done in this March 2019 .The Correction only required the change in the GST No’s of the Bill .Please Suggest What can be done now.
Please help, if I file GSTR-1 for March 2019 after due date i.e. 13th April 2019 due to some reasons, Can I still amend the earlier invoices?
Help required for GSTR 1 & 3B mismatch for FY 17-18. Export sales ( August 2017) wrongly reported in 3B under domestic supplies( 3.1a instead of 3.1b) while GSTR 1 rightly entered under exports table 6A. Deadline of Sept 2018 was missed for rectification. How do we correct this now as no invoices transmitting to icegate due to error?
HELP FOR MISSED CESS INPUT IN GST R 3B AND GST R 1 HOW TO RECTFY IN GST R 9 FOR THE PERIOD 17-18 I AM IN CHITTOOR PLEASE INFORM ME SIR
sir, how to change exempt sales in GST R-01
Whether this amendment also covers claim of input credit of excise duty and can be now shown in TRANS-1 ?