Sale of 2018-19 Mentioned in 2019-20 in GST Returns

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This query is : Resolved

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A government contractor has incorrectly reported sales from the 2018-19 financial year within their 2019-20 GST returns (GSTR-3B and GSTR-1), amounting to £50 lakh. The annual return for 2018-19 is yet to be filed, as are the September 2020 GSTR-3B and GSTR-1. This situation is complicated by the fact that no tax invoices were practically raised, as the government department assesses work and makes payments inclusive of tax. The core issue is determining the correct course of action given these discrepancies and pending filings.

Yog Raj

Yog Raj (Querist)
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23 October 2020 Govt Contractor has shown work done for FY 18-19 (As per 26AS) as sale in FY 19-20 (Both in 3B & GSTR1) amounting to Rs 50 lakh.

Annual return of 18-19 is still pending to be filed. 3B and R1 of Sept 2020 also pending.

What should be done now?

Lekhraj sood

Lekhraj sood (Expert)
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23 October 2020 It depends when you have raised tax invoices.

Yog Raj

Yog Raj (Querist)
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23 October 2020 No tax invoices are raised practically. Govt department makes its own assessment of work done by contractor and make payment. We assume that the payment is made to contractor inclusive of tax.

Lekhraj sood

Lekhraj sood (Expert)
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23 October 2020 But still you have to raise tax invoices.It is mandatory.

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