Missing sales invoice

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This query is : Resolved

R.SATISH KUMAR (Querist)

14 June 2018 Sir, we missed sale invoice for feb-18 and we have input excess. Can we show the sales value and output tax in may-18 return.

CA Padmasri Manyam

CA Padmasri Manyam (Expert)

14 June 2018 Missed out sales, purchases can be shown in the subsequent month GST returns.

R.SATISH KUMAR

R.SATISH KUMAR (Querist)

14 June 2018 Thank you for your reply. We missed sales invoice in 3B in feb-18, but showed it in GSTR1 in feb-18, so there is mismatch between 3B and GSTR1. Do we have to reverse output-feb18 in may-18. Please suggest us.

CA Padmasri Manyam

CA Padmasri Manyam (Expert)

14 June 2018 There can be difference between GSTR-1 and GSTR-3B. You need not change the details in GSTR-1 (which is correctly filed). Through GSTR-1 you cannot pay tax. Therefore, consider the missed out sales invoices in GSTR-3B of May 2018 to avoid more interest liability.

R.SATISH KUMAR

R.SATISH KUMAR (Querist)

14 June 2018 Thank you for your reply

R.SATISH KUMAR

R.SATISH KUMAR (Querist)

14 June 2018 Madam, we are returning goods to supplier after job work done by us. What value do we have to show in e-way bill whether jobwork value or goods value. Thanks in advance

CA Padmasri Manyam

CA Padmasri Manyam (Expert)

14 June 2018 There are two different view on this.
One view is that the delivery challan to be issued for the value of goods only, since for job work charges, there is separate tax invoice. E-way bill has to be issued with reference to the delivery challan and the value mentioned in the delivery challan shall match with the e-way bill.
Second view is that the E-way bill value shall include the value of job work charges as well.
I feel first view is correct. Issue e-way bill for the value of goods only i.e. as mentioned in the delivery challan.

R.SATISH KUMAR

R.SATISH KUMAR (Querist)

14 June 2018 Thank you, is tax rate to be showed in e-way bill

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