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Gst sale bill missing for the month of April 2019(FY 2019-20)

PALASH (Nothing) (2000 Points)

01 December 2019

One GST Sale bill ( B2B within State ) of Rs 199,000/- was totally missing ( both GSTR 3B & GSTR 1 ) for the month of April 2019 ( FY 2019-2020 ) , but Now i want to consider that GST missing sale bill for the month of November 2019 ( both GSTR 3B & GSTR 1 ) .

1) May i consider that missing GST sale bill for the month of NOV 2019 or NOT ? What should i do ?

2) Should i face any difficulty in future ?

Regards

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10 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14163 Points)
Replied 01 December 2019

Are you having valid Invoice copy with you now ?.

As per section 39(9) of the CGST act 2017 any rectification for the F.Y 2019-20 is allowed up to September 2019 return or annual return whichever is earlier .

However if GSTN portal allowed to rectify mistake ( just check on portal ) you can add in the November month , also you have pay interest on that , before that you can consult with you Assessing officer , Dept of GST , in your Jurisdiction .

PALASH (Nothing) (2000 Points)
Replied 01 December 2019

Please tell How to rectify mistakes stepwise at Gst portal ?

PALASH (Nothing) (2000 Points)
Replied 01 December 2019

I mean to say how to check and how to rectify ?

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 02 December 2019

1. yes can report that missing bill in your current GSTR 3B by its date of Issue .

2. Need to deposit interest @ 18%

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 02 December 2019

*current GSTR1 & GSTR3B

RAJA P M ("Do the Right Thing...!!!") (127140 Points)
Replied 02 December 2019

Originally posted by : PALASH RAKSHIT
	One GST Sale bill ( B2B within State ) of Rs 199,000/- was totally missing ( both GSTR 3B & GSTR 1 ) for the month of April 2019 ( FY 2019-2020 ) , but Now i want to consider that GST missing sale bill for the month of November 2019 ( both GSTR 3B & GSTR 1 ) . 1) May i consider that missing GST sale bill for the month of NOV 2019 or NOT ? What should i do ? 2) Should i face any difficulty in future ? Regards

1) May i consider that missing GST sale bill for the month of NOV 2019 or NOT ?

- Yes.. You can consider the missed bill in GSTR-1 & GSTR-3B

What should i do ?

- Show the bill in Nov-19 GSTR-1 without changing Bill Date and Invoice Number.

- Add the Values in GSTR-3B nov-19 & Pay interest @ 18%

2) Should i face any difficulty in future ?

- no... no more problems in future. Mistakes & mismatches can rectify on or before Sep-20 GST Returns for the FY2019-20

1 Like

PALASH (Nothing) (2000 Points)
Replied 02 December 2019

Thanks a lot to all of you for your valuable reply.

RAJA P M ("Do the Right Thing...!!!") (127140 Points)
Replied 03 December 2019

You are most welcome... ..

PALASH (Nothing) (2000 Points)
Replied 06 December 2019

One more question ?

1) If gross turnover in a year of a trading concern is less than of rs 1 crore then GSTR 9/9A/9C is mandatory or not for FY 17-18, 18-19, 19-20 ?

2) If i choose Qtrly return for GSTR 1 of a concern , then should i file GSTR 1 on January 2020 for this current quater Oct to Dec 2019 ?

RAJA P M ("Do the Right Thing...!!!") (127140 Points)
Replied 06 December 2019

Originally posted by : PALASH RAKSHIT

One more question ?

1) If gross turnover in a year of a trading concern is less than of rs 1 crore then GSTR 9/9A/9C is mandatory or not for FY 17-18, 18-19, 19-20 ?

- It's optional for FY 17-18 & 18-19.

- No more update for FY 19-20

2) If i choose Qtrly return for GSTR 1 of a concern , then should i file GSTR 1 on January 2020 for this current quater Oct to Dec 2019 ?

- Yes... You can file from 1st Jan-2020

1 Like