GSTR1

Include feb invoices also in GSTR-1 of March 18.

You can include in GSTR-1 of April.

There can be difference between your GSTR-3B and GSTR-1. The reason for differences has to be recorded in your reconcilaition statements.

Thank You for the reply Mr RAJA P M Sir.,

How to show the Outward supply details if we missed...?

I know no more time limit for Outward supplies...

In this way any penalties imposed by AO....? If Yes...

How is this penalty is levied...?

Please explain if You have any details about this way...

Bcoz.,

Many of the Taxpayers (Including Me ) missing some outward invoices in their GSTR 3B and Alos in GSTR 1 returns...!

Please give Suggestions based any of the rules for Outward supply...

We have time limit for Outward supply in GST. Also under VAT, Excise and Service Tax...

But.,

What about Outward Supplies....???!!!

As per my knowledge, as per the present model of GST return filing, tax can be paid only through GSTR-3B (regular tax payers). In addition to the above, the outward supply details has to be disclosed  in GSTR-1 (no tax is paid through this Form). Any missed out details were supposed to be rectified through GSTR-2, GSTR-3. Currently, that system is deferred.

Therefore, they cannot be levy of  penalty for missed out outward supply. However, tax payers shall be most careful while filing the returns. 

If the mistake is done without intention there can be excuse but if that becomes practice no one can excuse. 

Originally posted by : S ELAVARASI
	Thank You for the reply Mr RAJA P M Sir., How to show the Outward supply details if we missed...? I know no more time limit for Outward supplies... In this way any penalties imposed by AO....? If Yes... How is this penalty is levied...?   Please explain if You have any details about this way...   Bcoz., Many of the Taxpayers (Including Me ) missing some outward invoices in their GSTR 3B and Alos in GSTR 1 returns...!

Yeahh... Very Nice Question Mrs. Elavarasi.,

In Current Tax Regime no more clarity about the missing of Outward supplies in GST returns. But., In CE penalty is imposed as per sec 11AC...

(As per my view some of the Facts in GST based on CE and Service Tax and Also in VAT laws)

Also we can follow our transactions as per sec 37 of CGST Act with Sec 73, 122, 123 & 126 and Any others...

Note: It's only based on my view and Understandings. Also it's my personal view no more exact details 

Originally posted by : RAJA P M
	Originally posted by : S ELAVARASI Thank You for the reply Mr RAJA P M Sir., How to show the Outward supply details if we missed...? I know no more time limit for Outward supplies... In this way any penalties imposed by AO....? If Yes... How is this penalty is levied...?   Please explain if You have any details about this way...   Bcoz., Many of the Taxpayers (Including Me ) missing some outward invoices in their GSTR 3B and Alos in GSTR 1 returns...!   Yeahh... Very Nice Question Mrs. Elavarasi.,   In Current Tax Regime no more clarity about the missing of Outward supplies in GST returns. But., In CE penalty is imposed as per sec 11AC... (As per my view some of the Facts in GST based on CE and Service Tax and Also in VAT laws)   Also we can follow our transactions as per sec 37 of CGST Act with Sec 73, 122, 123 & 126 and Any others... Note: It's only based on my view and Understandings. Also it's my personal view no more exact details

Thank You for the reply Sir...  

In case penalty will be levied for the missing invoices @ What rate?