6 month old invoice received for making payment

Originally posted by : shweta shetty
	impact on taking crediteffect on the GSTR 2 as the invoice is not yet booked and filed GSTR 3B &1 till date.Should we get invoice revised as on current date from the vendor and can they do it.

If Vendor mentioned that invoice in GSTR-1 

Than you can claim ITC on that Invoice 

You can received GSTR-1 Screen shot of your particular invoice

Please brief your query.
You have not take ITC or missed out to account in books and gstr return or
The supplier has not accounted in their returns.

No the vendor will not revised the invoice . Yes can book such invoices in your 3b , & Prepare the reconciliation statement for the same

The vendor can Issue only debit or Credit note, There is no Provision in GST for Revision of Invoices, except , the registered person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised invoice in respect of taxable supplies effected during the period starting from the effective date of registration till the date of issuance of certificate of registration.

He may issue a consolidated revised invoice in respect of all taxable supplies made to a recipient who is not registered (does not have GSTIN).

we have received the invoice now hence we have not booked it and so have not taken any credit

Yes, you can take ITC in next returns.
ITC can be claimed only within one year from the date of issue of tax invoice relating to supply. In any other case, the last date to claim ITC is earlier of the two below:

Before the filing of valid return for the month of September following the end of FY to which such invoice is related, or Before the filing of the annual return

Note: As per section 44, the last date for filing of annual return is 31st December following the end of the financial year.

Originally posted by : Vinod Babu
	Yes, you can take ITC in next returns. ITC can be claimed only within one year from the date of issue of tax invoice relating to supply. In any other case, the last date to claim ITC is earlier of the two below:Before the filing of valid return for the month of September following the end of FY to which such invoice is related, or Before the filing of the annual returnNote: As per section 44, the last date for filing of annual return is 31st December following the end of the financial year.

Agree With Mr. Vinod Sir Advice

Originally posted by : Vinod Babu
	Yes, you can take ITC in next returns. ITC can be claimed only within one year from the date of issue of tax invoice relating to supply. In any other case, the last date to claim ITC is earlier of the two below:Before the filing of valid return for the month of September following the end of FY to which such invoice is related, or Before the filing of the annual returnNote: As per section 44, the last date for filing of annual return is 31st December following the end of the financial year.

Agree With Mr. Vinod Sir Advice

will have any problem in reconciliation??

Your have to book such invoices on its original date , but as the credit cannot be taken on back date as you might have already filed the 3b for that period,
So kindly take the ITC of such invoices in your current 3b & do prepare the Reconciliation statement for the same

Originally posted by : shweta shetty
	will have any problem in reconciliation??

Booked Invoice in your books on the invoice date. 

In Your Booked ITC Credit Increase on the same amt of ITC mentioned in Invoice .

And Your Electronic Credit Ledger is not matched with your Books Input Leder at the time preparation of Balance Sheet 

So Prepare Reconciliation for Future reference.

Kindly Follow advice of Pankaj sir..