The dealer has missed out one invoice while filing the GSTR-1 for the month of March-2020. However, Annual return i.e GSTR-9/9C has not yet filed for the FY 2019-20.
Now the question is that, whether the dealer has the option of amending the GSTR-1 for the said month ? so that other party(buyer) can claim the ITC for the said.
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