Sanjeev Pati (Accountant) (250 Points)
20 November 2019Dear all, I have a query in Annual return of GST.
A party send me a bill which tax amount was Rs. 5400/- for this i have taken ITC of Rs. 5400/- The party has not uploaded the bill in GSTR1 and for this i can't see the bill in my GSTR 2A. The mismatch amount is Rs. 5400/- Now what to do for this mismatch...
I want to file my Annual return because 30 Nov is the last date.
Now the question is I have to pay the mismatch amount of Rs. 5400/- or not??? Please reply.
CS Advocate Abhishek Goyal
(M Com FCS LLB M-AIMA )
(13542 Points)
Replied 20 November 2019
You need not pay the amount of 5400/- as you are having the bill and you have correctly claimed the input credit in your gst returns. you can show it in table 6B in annual return and let it be the difference between 2A and ITC claimed by you.
Only when you know that you have claimed wrong credit you have to reverse the same in your annual return through DRC-03 if not done earlier.
Raghuteja Lakkireddy
(93 Points)
Replied 20 November 2019
CAclubindia
