13 March 2021
One of our supplier while filling of GSTR-1 return his uploaded 2 months bills one month bills missed out in filing of quarterly return,but payment made and declared liability in GSTR-3B return, in this regards he can upload current month GSTR-1 returns. Transaction related to FY 2017-18.
Please advise regarding this issue now GST audit team asking interest and penalty on irregular input availment.
CAclubindia
