Sale Bill of December 2019 not Filed in GSTR 1

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This query is : Resolved

Quick Summary

A business missed filing a sale bill from December 2019 in their GSTR 1 return. The customer has already claimed ITC and paid the bill amount after TDS deduction. The advice is to book the sale in the 2019-20 financial year as the books are still open. The GST can be reported in the December 2020 GSTR 1 and 3B, with applicable interest calculated from January 21, 2020, to December 20, 2020.

Santosh

Santosh (Querist)

16 December 2020 Hi Sir,

We have missed to upload a sale bill in GSTR 1 of Dec-2019(FY 2019-20) till now.
and party has taken ITC of that and paid the bill amount to us after deducting TDS of 2%.
This bills is not accounted in our books and also not included in Dec 2019 GSTR 1.

Question:-
1. How to treat this bill in our books now.
2. How to treat GST in the books and in the GST portal.

We haven't finalized our books yet, so please suggest me how to resolve this.

Lekhraj sood

Lekhraj sood (Expert)

16 December 2020 You can book the sale in 19-20 in books as your books are open. You can report in GSTR1 of Dec 20 and 3B of Nov 20 and pay the GST with interest from 21.1.2020 to Dec 20.12.2020.

Santosh

Santosh (Querist)

17 December 2020 Thank you very much Sir....

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