Live Course on Drafting of Appeal and Reply of Penalty Notice by CA Sachin Sinha. Register Now!!

Filed nil gstr 1 by mistake.

CA Manan Mehta (Chartered Accountant & ICAI Certified Indirect practitioner) (197 Points)

11 May 2018

I have mistakenly filed NIL GSTR 1 for April month for my client to whom monthly GST compliances of gst return is applicable (i.e his turnover is in excess of 1.5 Cr)

There are around 80 B2B invoices and 1 B2C.

Since the purchaser cant enter these in his GSTR2 as its not available right now, what should I do in this case??

I can't enter these B2B in next month GSTR 1 i.e for May, as GSTR1 of May won't accept invoices of April due to invoice date difference.

For eg. If I enter 20.04.2018 as the invoice date, it will not accept in may return.

Pls Note : I had already filed GSTR 3B and paid gst for all of these above invoicies and I am very sure purchaser must also have taken the credit of all above in his gstr 3b.

Reply
Follow
Share

27 Replies

VJ Hebbar (Asst. Manager) (529 Points)
Replied 11 May 2018

Your client can file GSTR-2 it is available. He/she has to go to GSTR-2A AND will be able to find a link "click here for GSTR-2".

CA Manan Mehta (Chartered Accountant & ICAI Certified Indirect practitioner) (197 Points)
Replied 11 May 2018

Oh gr8. Thanks VK Hebbar. I did see that its available. Dont know why gst deptt is saying it again n again that gstr 2 and Gstr 3 have been delayed if in actuality thats available

VJ Hebbar (Asst. Manager) (529 Points)
Replied 11 May 2018

He/she has to go to File Returns -> FY & month -> GSTR-2A View. here in GSTR-2A one can find Part A i.e. B2B invoices above to that there is a note regarding to take action click GSTR-2.

Divakar (Student CA Final ) (11857 Points)
Replied 11 May 2018

Hlw sir once try in subsequent month in amended column section to upload that... But i think that's also not working... So u hv only one option left ur registered buyer upload it in their GSTR2 as missing invoices... Then that is appear in ur GSTR1A... Then u hv to select them.... So wait for GSTR2....u can't do anything now

CA Manan Mehta (Chartered Accountant & ICAI Certified Indirect practitioner) (197 Points)
Replied 11 May 2018

Yeah ill ask the purchaser to enter it in the missing invoice section. Problem is that gstr 1A is also not available right now.

VJ Hebbar (Asst. Manager) (529 Points)
Replied 11 May 2018

In GSTR-1 you can see GSTR-1A filed by your client as GSTR-2. To know how just login to GST portal go to the last GSTR-1 filed returns. Open B2B invoice then select any one of your clients GST No. Mentioned under Receiver details. Here u can see Uploaded by taxpayer, Uploded by Receiver, modified by receiver and rejected by Receiver. Once your client uploads GSTR-2 it will reflect in your GSTR-1 under Uploaded by Receiver.

CA Manan Mehta (Chartered Accountant & ICAI Certified Indirect practitioner) (197 Points)
Replied 11 May 2018

But practically how's that possible. For example I've already filed March month gstr 1 as last date was 10th may. Now if the client updates his march gstr 2A with the missing invoice then in which months GSTR 1 will it be reflected in my account ?? Gstr 1 of March which has already been filed or Next month gstr 1 ??

Divakar (Student CA Final ) (11857 Points)
Replied 11 May 2018

Hlw sir now only GSTR1 AND GSTR3B is in active.... So wait for next return filing.... Gstr2 is now withheld

Divakar (Student CA Final ) (11857 Points)
Replied 11 May 2018

Sir when ur buyer supposed to file their march month GSTR2... At that time they upload all the missing invoices... Then that is reflected in ur GSTR1A... Then accept that all invoices.... Then in GSTR3 it is reflected.... GSTR3 is consolidation of all returns data GSTR3B, GSTR1, GSTR1 A, GSTR2.... in that final return of m march Month ur sales would be reflected

CA Manan Mehta (Chartered Accountant & ICAI Certified Indirect practitioner) (197 Points)
Replied 11 May 2018

Yeah that's what I am saying. Although GSTR 2 is available under Gstr 2A section, but I don't know if It can actually be filed or not. Coz I read somewhere that as of now purchaser can add missing invoice under the above link but can't file gstr 2 as an error message will pop up " please read return timeline"

VJ Hebbar (Asst. Manager) (529 Points)
Replied 11 May 2018

@ Manan Mehta It doesn't matter coz the client will update the invoice number along with the date of invoice generation will be placed by his side. For e.g. You have already filed the GSTR-1 without entering 1 invoice but you have considered it in GSTR-3B while paying the tax amount for the month of March 2018. Your client will have to go to March 2018 GSTR-2A to check if the ITC is reflecting if not he'll open GSTR-2 on behalf of you under the March 2018 GSTR-2A itself by selecting "Take action click GSTR-2" BY doing so your sales/service invoice will reflect in your March 2018 GSTR-1 under Uploaded by Receiver.

CA Manan Mehta (Chartered Accountant & ICAI Certified Indirect practitioner) (197 Points)
Replied 11 May 2018

@ Divakar Yeah that I know but the problem is gstr 2 and Gstr 3 are not available and I don't know if it will be available in the coming days as well or not. As per law, we can only claim credit for upto 6 months. Withing that period if the seller doens't file the invoices in his return, then it will be reversed back as a liability

CA Manan Mehta (Chartered Accountant & ICAI Certified Indirect practitioner) (197 Points)
Replied 11 May 2018

@ VJ Hebbar oohh. I Got it now. This seems alright and does makes sense. Thanks. Will update the purchasers for all missing invoices. Honestly the current return system sucks badly, They shouldn't have introduced so many return if they weren't prepared for it.

VJ Hebbar (Asst. Manager) (529 Points)
Replied 11 May 2018

@ Manan Mehta did you or your client tried to File GSTR-2? because as you said in the above msg that an error message will pop up saying "please read return timeline"