LIVE GST Certification Course by CA Arun Chhajer begins 27th April. Register Now!!

Invoice date and GSTR-3B

12 January 2018

If a bill is generated by a company located in Delhi on 28/12/2017 and goods are dispatched on 29/12/2017. My shop is situated in J&K and I am receiving this supply from a transporter on 05/01/2018 i.e in next month. My query is Do I need to include this bill while calculating Input tax credit for GSTR-3B of December 2017?

Reply
Follow
Share

6 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14167 Points)
Replied 12 January 2018

Waht is the date of the Tax invoice ?

Sumeet Gupta (123 Points)
Replied 12 January 2018

28/12/2017

prasad Nilugal ( GST Practitioner & Accounts ) (14167 Points)
Replied 12 January 2018

See for ITC

1) you must have tax invoice

2) you must received the goods

3) supplier must pay the tax to the Govt collected form you

4) supplier must file retrun

in your case you can calim in the next month

Sumeet Gupta (123 Points)
Replied 12 January 2018

thanks prasad.
But if I claim it in next month, should I consider date of receiving goods as invoice date?

prasad Nilugal ( GST Practitioner & Accounts ) (14167 Points)
Replied 12 January 2018

Please confirm with department of GST .

Manu Kumar Rana (New Updates ) (358 Points)
Replied 12 January 2018

Originally posted by : Sumeet Gupta
	If a bill is generated by a company located in Delhi on 28/12/2017 and goods are dispatched on 29/12/2017. My shop is situated in J&K and I am receiving this supply from a transporter on 05/01/2018 i.e in next month. My query is Do I need to include this bill while calculating Input tax credit for GSTR-3B of December 2017?

Hi Sumeet,

First you have received the Goods on dt 05/01/2018.but the tax invoice date is 28/12/2017.in the case GRN is your base. Hence you need to calculate ITC in next month and ask to him and get revise tax invoice on based GRN.