GSTR 1 & GSTR 9
This query is : Resolved
02 January 2020
Can invoice related to the F.Y 2017-18 be shown in GSTR - 1 after 31-03-2019 (which is the last date for making any amendment in GSTR-1 & taking any ITC) ?
Can we show any pending bill (irrespective of its date of issuance) in GSTR-1 or is there any time limit?
If suppler has not shown any bill in GSTR- 1 & so not reflected in GSTR- 2A but ITC is claimed in GSTR 3B & also in GSTR -9 , should we follow-up the supplier to show the pending invoice in their current GSTR-1 so the same invoice can be reflected in GSTR 2A of a current period so that we can protect our self by showing it as proof in case of any demand from a govt claiming ITC amount.
Can we show any pending bill (irrespective of its date of issuance) in GSTR-1 or is there any time limit?
If suppler has not shown any bill in GSTR- 1 & so not reflected in GSTR- 2A but ITC is claimed in GSTR 3B & also in GSTR -9 , should we follow-up the supplier to show the pending invoice in their current GSTR-1 so the same invoice can be reflected in GSTR 2A of a current period so that we can protect our self by showing it as proof in case of any demand from a govt claiming ITC amount.
03 January 2020
1 No it can't be shown.
2 Time limit is there.
3 Not possible you have to reverse ITC in GSTR 9.
2 Time limit is there.
3 Not possible you have to reverse ITC in GSTR 9.
12 January 2020
Thanks a lot !
I also want to know
If any outward tax liability come into knowledge after 31-03-2019 (which is last date of rectification of GSTR 1) then can it be shown in GSTR - 9 and tax on that output tax liability can be paid through DRC -03?
Or Can it be rectified in GSTR- 3B filed after 31-03-2019 (by increasing output tax Liability in table 3.1 (a) and paid accordingly) as and when it comes into the knowledge of supplier so that interest liability doesn’t increase unnecessarily.
However, in both the above cases GSTN No. of recipient won't be reflected anywhere.
Can such payment be treated as payment under clause (c) of section 16 sub section 2 of CGST Act for claiming ITC.( subject to the provisions of section 41, the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilization of input tax credit admissible in respect of the said supply)
I also want to know
If any outward tax liability come into knowledge after 31-03-2019 (which is last date of rectification of GSTR 1) then can it be shown in GSTR - 9 and tax on that output tax liability can be paid through DRC -03?
Or Can it be rectified in GSTR- 3B filed after 31-03-2019 (by increasing output tax Liability in table 3.1 (a) and paid accordingly) as and when it comes into the knowledge of supplier so that interest liability doesn’t increase unnecessarily.
However, in both the above cases GSTN No. of recipient won't be reflected anywhere.
Can such payment be treated as payment under clause (c) of section 16 sub section 2 of CGST Act for claiming ITC.( subject to the provisions of section 41, the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilization of input tax credit admissible in respect of the said supply)
12 January 2020
It can be shown in GSTR - 9 and tax on that output tax liability can be paid through DRC -03.
No tax credit can be availed now.
No tax credit can be availed now.
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