Gstr1 filed but no invoice uploaded

Dear Murli,

1. As per GST rules, Invoice has to be issued within one month of rendering service in case of services and before removing goods in case of goods.

2. As per GST rules, liability for payment of tax arises when invoice or amount is received which ever earlier in case of services. In case of goods, in the month of raising invoice.

Does that mean I can issue invoice of payment received on 10th of October on 9th of November and file gst for the same in the month of November?

Please note the above statement is post 15/11/2017 ammendment. Till 15/11/2017 for goods also tax is payable in the month of payment or invoice which ever is earlier. Post 15/11/2017 you can do