1) IS IT POSSIBLE TO CONSIDER INTO THE MONTH OF MARCH 2019/APRIL 2019 OF 8 GST SALE BILLS ( B2B ) WHICH WAS ACTUALLY RELATED FOR THE MONTH OF FEB 2018 & MARCH 2018 ( FY 2017-2018) DUE TO TOTALLY MISSING INTO THAT PERIOD FEB 2018 AND MARCH 2018 ?
IF YES , THEN HOW IS IT POSSIBLE TO CONSIDER ? PLS CLARIFY ,
2) ACCOUNTANT IS RESPONSIBLE OR TAXPAYERS IS RESPONSIBLE TO GST COUNCIL FOR THE ABOVE MISTAKES TO PAY TAX / INTEREST ?
11 April 2019
You can do in March 2019 return ( Not April 2019 return )
In terms of Order No.02/2018-Central Tax dated 31st December 2018, rectification of error / omission in respect of Form GSTR-1 for the FY 2017-18 would be allowed till the due date of furnishing of Form GSTR-1 for the month of March 2019 i.e. April 11, 2019.( Extended till 13 April 2019 )
Step-1 : Login to GST Portal Step-2 Open GSTR 1 , you will find that a new tab has been created named “9A – Amended B2B Invoices” Step-3 Click on tab “9A – Amended B2B Invoices” Step-4 Add Invoice number, The old invoice will appear, which can be amended and the saved.
Taxpayer ( GSTN Registered person ) will be responsible for all the Act/ Mistake . Accountant will not be responsible to GSTN
CAclubindia
