Missed to show purchase invoice of march 2019

247 views 5 replies

HARSHIL JAIN

338 Points Joined July 2018

i have missed to show an invoice of MARCH 2019 in BOOKS as well not taken into GST consideration also.
though the invoice is reflecting in 2A portal of march month i want to know that how should i rectify the problem as i want to claim the ITC of that given bill..

GSTR3B filed till the month of JUNE
i am now about to file GSTR3B OF JULY month
plzz guide me

Thanks

9977061154

Replies (5)

prasad Nilugal

GST Practitioner & Accounts

14949 Points Joined March 2014

1) What is the date of Invoice (purchase)

2) What is your purchase ?,( It should not under be under block credit .)

HARSHIL JAIN

338 Points Joined July 2018

25/03/2019 purchase date

and its not under block credit its normal computer part which i bought for office computer whose invoice was missed in 2018-2019

sreekumar

Accountant

44 Points Joined January 2009

you can claim IPT in july.... no issues...

prasad Nilugal

GST Practitioner & Accounts

14949 Points Joined March 2014

As per section 16 of the CGST act 2017 you have fulfill following conditions to claim ITC

1) You must have Tax Invoice with correct GSTN

2) you must received Goods / services

3) Supplier must pay Tax to Govt account collected form you .

4) recipient must file return

Shivam RC

Student

23688 Points Joined November 2017

GOOD NEWS :

The DUE DATE for furnishing of Annual Return in the FORM GSTR-9 / FORM GSTR-9A and Reconciliation Statement and Audit Report in FORM GSTR-9C for the financial year 2017-18 has been extended from 31st August, 2019 to 30th NOVEMBER, 2019.

REMOVAL OF DIFFICULTY ORDER No. 07/2019-CT dated 26.08.2019, issued by the CBIC Department.

Hence, the latest Due Date to file ANNUAL RETURN ( GSTR-9 and GSTR-9A ) and Reconciliation Statement and Audit Report ( GSTR-9C ) is 30.11.2019.