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E- Invoice and GSTR1

P MURUGAN (ACCOUNTANT) (204 Points)

22 October 2021

Good morning, My query is, the assessee regularly filed GSTR 1 through uploading sales transactions in e-Invoice portal. Inadvertantly,, they forget to take two B2B invoices pertaing to the month of September and they filed the GSTR 1. Now, that two invoices will be uploadable and reportable one for availing ITC by the counterparty, so what we can do ? please advise.

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Rama chary Rachakonda (Master in Accounts & high court Advocate) (8392 Points)
Replied 22 October 2021

In case if you forgot or missed to upload and save some of your invoices for GSTR 1 then it is important to include those invoices in GSTR 1. But after submission of GSTR 1, it is not allowed to make changes in filed/ submitted GSTR 1 as well as there is no concept of revised GSTR 1 under GST return process.

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CA. Sourav Sarkar (Chartered Accountant ) (24588 Points)
Replied 22 October 2021

You can include those invoices in next return

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P MURUGAN (ACCOUNTANT) (204 Points)
Replied 22 October 2021

Thanks for your immediate response. But how can we do it in next month through e- INVOICE or Directly added in GSTR-1?

Mukesh Katara (Account manager) (533 Points)
Replied 11 November 2021

Failure to generate IRN is considered as a failure of issuance of invoice. This is laid down in sub-rule (5) of rule 48 of the CGST Rules

Non-issuance of e-invoice is an offence under GST and thus attracts penal provisions. Below are some of the penalties for non-issuance of invoice or issuance of incorrect invoice:

Penalty for non-issuance of invoice- 100% of the tax due or Rs.10,000, whichever is higher.
Penalty for incorrect invoicing is Rs.25,000