Save Rs 499 on a 2-Year Ad-Free CAclubindia Pro Membership. Subscribe Now!

GSTR-9 Annual Return missed B2B invoice

402 views

Save Share

Laltha Zuala

154 Points Posted on 16 February 2021

If I have missed any B2B invoice in GSTR-3B of 2020-21, what can I do in GSTR-9 of 2020-21 so that the recipient may recieve the entitled ITC from the missed B2B invoice?

e.g. I have missed January 2021 B2B invoice and forgot to enter it till April 2021, what will I do in GSTR-9 so that the recipient may recieve the ITC?

Replies (5)

Quick Summary

If you've missed reporting B2B invoices in your GSTR-3B for the 2020-21 financial year, you can still address this in your GSTR-9. While GSTR-9 primarily allows for disclosure of amounts, the recipient can claim the entitled ITC by reporting the missed invoice in their GSTR-1. This must be done before filing the GSTR-9 for 2020-21, ideally by September of the following year, to ensure the ITC is reflected correctly.

CA Altamush Zafar

GST Consultant

15986 Points Posted on 16 February 2021

In gstr9 you can only disclose the amount. If you are talking about January 2020 then there is no way you can show it to your supplier so that he doesn't face problem in availing ITC

Laltha Zuala

154 Points Posted on 16 February 2021

Thank you CA Altamush Zafar for your kind reply.

But let me continue the query. If there is no way in GSTR9, then is uploading the B2B invoice of January 2020 (missed) in the next year's GSTR1 the only way for the recipient to avail the ITC? On the condition that the GSTR1 be filed between April to September returns before filing of GSTR-9 for 2020-21.