In gstr 1 for Sept. 2017, B2B sale booked as B2C. consequently such party is failing to avail ITC. Such error has come into notice now only.
is there any way to rectify such error and make the itc available to the buyer?
can it be rectified in annual return, if yes then how?
thanks
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ITC not passed on
Replies (3)
Yes in annual return the Rectification can be done but the bill book in B2c instead of B2b will not going reflect in 2A of Recepient.
Hence , As per Order 2/2018 GST , you can make amendments pertaining to FY 2017-18 , till 31/3/19, so in your current GSTR 1 by ammendment table Reduce value of B2c of September 2017 & Add the same in table B2b
Hence , As per Order 2/2018 GST , you can make amendments pertaining to FY 2017-18 , till 31/3/19, so in your current GSTR 1 by ammendment table Reduce value of B2c of September 2017 & Add the same in table B2b
thanks Sir. ..
return for March 2019 will be filed by 11/04/2019. can we make such amendment by that date because return for Feb 2019 has been filed.
return for March 2019 will be filed by 11/04/2019. can we make such amendment by that date because return for Feb 2019 has been filed.
you can make amendment before filing march month return
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