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Credit Notes for 19-20, 21-22 invoices

28 January 2023

I have a customer who is not paying my 3 Invoices of 19-20 and 1 invoice of 21-22. He took the input credit also and did not give any debit note.

Can I raise the Credit note now and claim my ITC in next month;s GSTR3B 19-20, I was not eligible for GSTR9C, 21-22 GSTR9C is filed on Dec 31, 2022. Can we revise GSTR9C also?

Kindly advise.

Thanks

Pankaj Gupta

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3 Replies

CA Sorav Gupta (Chartered Accountant) (1000 Points)
Replied 28 January 2023

1. You cannot issue the credit notes for the F.Y. 2021-22 as the time for issuance of credit notes has lapsed. You can issue only financial credit notes now.

2. GSTR- 9 & 9C once filed cannot be revised by the taxpayer in any circumstances.

In case of any further queries, kindly mail me at casoravgupta @ gmail.com

Thanks & Regards
ACA. Sorav Gupta
(Practicing Chartered Accountant)

CA Sorav Gupta (Chartered Accountant) (1000 Points)
Replied 28 January 2023

1. You cannot issue the credit notes for the F.Y. 2021-22 as the time for issuance of credit notes has lapsed. You can issue only financial credit notes now.

2. GSTR- 9 & 9C once filed cannot be revised by the taxpayer in any circumstances.

In case of any further queries, kindly mail me at casoravgupta @ gmail.com

Thanks & Regards
ACA. Sorav Gupta
(Practicing Chartered Accountant)

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