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Suppliers forget to upload invoices issued to a Registered Recipient

In case a supplier falls to upload few Invoice(s) for supplies to registered persons in his GSTR 1 and has filed his GSTR 1 there is no need for undue concern for the recipient (buyer). Though, no invoices can be added to a GSTR 1 once it is filed, there are, yet two ways in which the recipient can claim credit and the supplier can discharge his liability on such invoices.

Recipient can claim credit and the supplier can discharge his liability if,

1. The recipient can add such invoices in his GSTR 2. These added invoices would be auto- drafted in the GSTR 1A of the supplier and they can accept them and file their acceptance to the GST portal before filing their GSTR 3 of the month. These invoices will form a part of that month’s return and the supplier would be able to discharge his liability without any interest. The recipient will also be entitled to credit, if eligible. on such invoices in that very month

2. The recipient also fails to add these invoices in his GSTR 2 of the month, the supplier can add these invoices in his next month return and pay his liability with due interest. These invoices will be auto-populated in the GSTR 2 of the recipient and he can claim credit, if eligible, in this month.

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9 Comments

  1. Nilesh Shirsekar says:

    Sir, I have missed 1 Aug 2020 sale invoice (Registered user) in September GSTR1. Now how can I add that in next Sept GST Return?

  2. Gautam Murarka says:

    Sir, I have missed 1 Aug 2018 sale invoice (Registered user) in September GSTR1. Now how can I add that in next quarter (April 2019)

  3. Faheem ferdous says:

    our much touted tax reform seems to be like a local daily news paper as nothing is certain. you will have to check everyday the latest amendment and try to what it really means. the need of the hour is that they must keep all the all in amended as on a day ready. otherwise how could one take into account small notifications making changes in the law.

  4. CA. S.C.Podder says:

    Don’t foget any thing about GST.
    we are progressing – one nation – one tax ,
    ask for password – are you forget pass word ?
    Nodi Ji . Anrun Jeitly- amit shah will tell you .

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