Gstr-1 and gstr-3b filing issue with overdue/unpaid invoices from customer

you have to file gstr 1 and gstr 3b of May month in June only even though you do not get money ,you have to pay liability.
and of course if amount not paid within 6 months of Bill then you will get credit of such amount paid.

Time of supply for above case:
1.Earlier of the following
Date of voice or date of receipt of payment if invoice issued within 30 days from provision of services.
I.e 02/05/18. Need to report in may month return if not, report in Oct month return with interest @ 18%pa from 20-06-18 to 20-11-2018
2.Earlier of the following
Date of provision of services or date of receipt of payment.
If invoice is not issued within 30 days as per (section -30(1) read with rule 47 )from the date of provision of services.

Originally posted by : swapnil kothari
	you have to file gstr 1 and gstr 3b of May month in June only even though you do not get money ,you have to pay liability. and of course if amount not paid within 6 months of Bill then you will get credit of such amount paid.

Hello Swapnil Kothari! Thank you very much for your prompt response to my query. I really appricate.

You said "even though you do not get money ,you have to pay liability"

You mean the GST TAX liability for the service charge invoice amount and/or late fee to pay the TAX after due date in June? 

Thanks.

 

 

Originally posted by : gupta gopavarapu
	Time of supply for above case:1.Earlier of the following Date of voice or date of receipt of payment if invoice issued within 30 days from provision of services.I.e 02/05/18. Need to report in may month return if not, report in Oct month return with interest @ 18%pa from 20-06-18 to 20-11-20182.Earlier of the following Date of provision of services or date of receipt of payment.If invoice is not issued within 30 days as per (section -30(1) read with rule 47 )from the date of provision of services.

Hello gupta gopavarapu! Thank you very much for your prompt response to my query. I really appricate.

Actually, the process of working with goverment departments is that they don't make any billing payments in advance and not at all at the time of just completing of service and just generating service invoice billing on the spot and get paid at once. As you know goverment department payment billing process takes time to pay its bills. So i think Earlier of the following Date of invoice or date of receipt of payment doesn't justify with this type of billing payment.

I would like to make it more clear about my service related to this customer i.e. Government Dept. Actually, my company registered in January 2018, and i started to provide service them from Faburary 02, 2018 on monthly billing basis. But the department said that instead of paying for monthy billing they will pay quaterly basis in full for the three month's services to them. Okay! i provided the service to them from Faubrary 02, 2018 to April 02, 2018 and submitted the invoice billing on May 02, 2018 for the last three month's service charges. And they took two more moths to pay for the submitted billing to them at the end of July 2018. In between i have filed both GSTR-1 and GSTR-3B with NIL returns submission. Naturally, from May to Jully no invoice was generated to them so NIL return.  But techincally, service is running every month to them at the backend for these three month to generate the next billing invoice. Then please let me know how to justify and file GST return outward supply for every month in GSTR-3B and GSTR-1 ? I hope you understand my concern and will clear this to me at your best. Thanks.