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Change of bill date in gstr1

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sangeeta

Accountant

50 Points Posted on 05 January 2022

in gstr1, bill dated 01-07-2020, 01-08-2020, 01-09-2020 were put as 07-01-2020, 08-01-2020, 09-01-2020 in the return of July, aug, sept 20, how can the same be rectified? can the supplier get credit of ITC of those bills? till what time ITC can be utilised? any supporting documents available for the same? any provision in gst law?

Replies (3)

Quick Summary

This discussion addresses an issue where GSTR1 bill dates were incorrectly entered, potentially misclassifying invoices between financial years. While direct rectification of these past dates is no longer possible due to missed deadlines, the recipient can still claim Input Tax Credit (ITC). However, this may cause a mismatch with GSTR 2A and 2B. The law allows for ITC to be carried forward indefinitely if unutilised, but there are time limits for claiming it. The query also explores the possibility of rectifying or declaring these errors in GSTR 9C for the relevant financial year.

prasad Nilugal

GST Practitioner & Accounts

8998 Points Posted on 05 January 2022

In Wich month GSTR1 ,dates are wrongly mentioned ?.

CA Puja Sharma

Chartered Accountant

3528 Points Posted on 05 January 2022

From the above query, it can be seen you have wrongly mentioned the invoice of FY 2020-21 as invoices for FY 2019-20.

There is no such mechanism now to correct the dates of the invoices because the last date to make such rectification for FY 2019-20 was September 2020 and for FY 2020-21 was September 2020. Both the dates have passed.

The recipient can claim the ITC but there will be a mismatch of ITC as compared to GSTR 2A and GSTR 2B.

There is a time limit on availment of ITC and not utilisation of ITC. ITC unutilised can be carried forward for n number of years.