25 January 2019
Sir We registered in GST. We make a bill to Party. Party deducted some amount and made us payment. Suppose we made bill for Rs 100/- and charge 18% GST i.e. Bill amount is Rs 118/-. Party deducted Rs12/- ( Not performing) and made us payment. We filed GSTR 1 for Rs 100/-. But our local CA advice us after received payment for Rs (100-12)=Rs 88/- will put GSTR 1 in next month through amend column. Sir what is the rule of GST
26 January 2019
As per Sec 34 (1) of CGST Act , where goods supplied are found to be deficient , supplier need to issue credit note and declare the details of such credit note in the return for the month such credit note has been issued .
In the light of above provision , advice by your local CA is not recommended .
CAclubindia
