Regarding missing invoice and amendment in gst

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A business owner missed furnishing an invoice in their February 2019 GSTR-1, although the tax liability was paid via GSTR-3B. They are asking if this invoice can be added in February 2020, as all subsequent GSTR-1 returns up to January 2020 have been filed. The advice given is that amendments for invoices related to a financial year should typically be made by the September following that financial year, or the annual return due date, whichever is earlier. Therefore, amending a February 2019 invoice in February 2020 may not be permissible under current rules.

Amrendra Singh

Amrendra Singh (Querist)
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21 June 2020 Sir
I missed to furnish one invoice in gstr1of Feb 2019 but I pay my tax liability of gstr 3b in Feb 2019.
Due to non uploading of invoice it is not shown in gstr2A. Can I add this invoice in Feb 2020.
Becoz I had filed all gstr1 up to jan 2020. Can amendment possible...?

Punit Gupta

Punit Gupta (Expert)
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21 June 2020 You can amend the required missing invoice in the next GSTR1 .

Amrendra Singh

Amrendra Singh (Querist)
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21 June 2020 Sir
Last date to amend fy 2018-19 invoices in gstr 1 is extended to Sep 2020...?

PAWAN KUMAR

PAWAN KUMAR (Expert)
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21 June 2020 The option for amending the invoice is as per section 37(3) of cgst act, as per which an invoice related to supply of goods or services need to report till filing date of the return for the month of September following the end of financial year or due date of filing annual return whichever is earlier. In the above , Invoice of feb2019, which as per section should upload up to September 2019 GSTR-3B due date. In current month it will not allow to upload as per my view.

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