Things to be done before due date of September 2021 GST return filing

Dear Readers,

Kindly note that for below matters related to F Y 2020-21, the due date for filing the applicable GSTR of the September 2021 month, will be the last date to make any changes:

Issue No. 1: Omission / change / mistake in your outward supply details (i.e. Sales Invoice / Credit Note / Debit Note).

Solution: You are requested to inform all your customers to check their GSTR 2A and inform the omission / change / mistake latest by 30th September 2021 to you and you may include the same at the time of providing GSTR 1 data for the month of Sept. 2021.

The due date of filing GSTR 1 for the month of September is 11^th October 2021.

Issue No. 2: Omission / change / mistake in your inward supply details (i.e. Purchase invoice etc.)

Solution: You are requested to Inform your vendors to include / make changes in their GSTR 1 for the month of September, 2021.

The due date of filing GSTR 1 for the month of September is 11^th October 2021.

GSTR 2A reconciliation is to be checked to identify the omission / change / mistake.

Issue No. 3: Pending credit of F Y 2020-21.

Solution: Check ITC as per your books and GSTR 2A and find whether there is any credit which is eligible to claim in F Y 2020-21 but not yet claimed in GSTR 3B. If yes, provide details of the same at the time of submission of GSTR 3B data.

The due date of filing GSTR 3B for the month of September is 20^th October 2021.

GSTR 2A reconciliation is to be checked to identify the pending credit.