GST on Rent received in advance and returned back in June

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This query is : Resolved

HIRANANDANI and ASSOCIATES (Querist)

12 December 2019 The agreement for rent was entered in Feb'19 and the rent for the entire period was received in advance and the GST on the same was paid in the GSTR-3B for the month of FEB'19.
However, the tenant vacated the property in June'19 and the rent for the balance period was refunded to the party.
Can I claim the credit of the GST paid on the rent received in advance by issuing Credit note in the month of Dec'19 as the same was not issued at the time when the rent was refunded back to the party.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

12 December 2019 Issue credit note dt June 19 and claim the credit in December return.

HIRANANDANI and ASSOCIATES

HIRANANDANI and ASSOCIATES (Querist)

12 December 2019 GSTR-1 of June'19 has been filed and if the credit note dated june'19 is issued now, it means that the same has been not reported in GSTR-1 of June 19.
Is your advice of taking the claim in Dec'19 still valid ?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

13 December 2019 Yes it's valid..............

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