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Gstr 1 amendment

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SATHISH S

24 Points Posted on 12 August 2020

hi,

sales invoices for the fy2018-19 are missed in gstr1 how to file it now

Replies (9)

Quick Summary

If you missed filing sales invoices for FY 2018-19 in your GSTR 1, you can no longer amend it directly as the deadline has passed. The outstanding tax liability can be settled when filing your annual return (GSTR 9). If the sales were declared in GSTR 3B but not GSTR 1, buyers might face issues claiming Input Tax Credit (ITC) as it won't appear in their GSTR 2A, though officers generally cannot deny ITC if the tax was paid and a valid invoice exists.

Sagar Patel

Tax and Business Consultant

5533 Points Posted on 12 August 2020

Now, You can not file missed invoices of GSTR 1 relating to F.Y 2018-19, because due date for same is already passed.

Sanjay Rana

50 Points Posted on 12 August 2020

You can discharge the outstanding liabilities against missed invoices at the time of filing annual return. no option of uploading missed invoices.

SATHISH S

24 Points Posted on 13 August 2020

Any solution for that

Mohd Khalid

331 Points Posted on 13 August 2020

Sanjay sir what does discharge outstanding liabilities against missed invoices means?..

CA Shubhi Khandelwal

Chartered Accountant

2141 Points Posted on 13 August 2020

The last date for reporting invoices in GSTR-1 has been expired and now we cannot disclosed the same in GSTR-1.

But, if we have not disclosed those sales in GSTR-3B also, then we can report the same at the time of filing GSTR-9 of the FY 2018-19 and pay off the tax liabilities on the same.

Mohd Khalid

331 Points Posted on 13 August 2020

Mam if we had disclosed those sales invoices in 3B but not in R1 than what will be the solution?

Sagar Patel

Tax and Business Consultant

5533 Points Posted on 13 August 2020

@ Mr.Mohd Khalid
Than nothing can be done, because due date already passed.
There is no liability on you as you already disclosed that in 3b
but, Credit of ITC to buyer can/may be denied by officer on ground that details not reflecting in GSTR 2A of buyer.

Mohd Khalid

331 Points Posted on 13 August 2020

Thanks sir
But I have one more question that suppose in this condition you are buyer and I'm seller so what will you do as your itc is lapsing as I haven't disclosed sale in R1 but disclosed in 3B?