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Missed Sale Bill in GSTR1

Siddharth Mane (Tax Consultant) (283 Points)

27 July 2020

I have missed 1 sale Bill in GSTR1 of April-2020 and have filed Nil return of GSTR1. I have paid GST for the same sales in GSTR3B of April-2020. How to take the missed bill and how the purchasing party will get ITC in his April-20 GSTR2A for same? Pl suggest.

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6 Replies

Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 27 July 2020

You can file details of same bill in GSTR 1 of May month, Means disclose/include that bill in GSTR 1 of May, 2020.

Ramya Bhat (254 Points)
Replied 27 July 2020

Here u can do amendment of the bill which you have missed

Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 27 July 2020

The invoices which you missed out in current GSTR 1, need to be considered in your upcoming filing of GSTR 1

@ Ramya Bhat ji

Bill is missed / totally not entered in GSTR 1
than we have to add that invoice in as normal as in outward supply.

Amendments is applicable when we added bill but there is any wrong details entered, which we want to rectify in next GSTR 1.

2 Like

Siddharth Mane (Tax Consultant) (283 Points)
Replied 28 July 2020

Sagarji I will add sale bill in May GSTR1 but when my purchaser will get ITC in April or in May

Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 28 July 2020

Purchaser will get ITC in April month itself,
because date of invoice is of April which you are filing in GSTR of May 2020.

Bhavika Kothari (CA) (1258 Points)
Replied 30 July 2020

No issues. You can upload the bill while filing GSTR-1 of the current month. Since you have already shown the bill in GSTR-3B, there is no need to pay any interest/penalty/any other liability