Go AD-FREE with CAclubindia Pro and Daily WhatsApp Updates. Subscribe Now!

Missing purchase invoces

144 views 3 replies

MURALIDOSS

INCOME TAX PRACTITIONER

1329 Points Joined August 2012

A GST HOLDER PURCHASED FROM 3 SUPPLIER, HE ENTERED ONLY 2 SUPPLIER"S PURCHASE ITC IN GSTR 3B FROM jULY 17 TO DECEMBER-17, NOW ONLY WHEN WE CHECK 2A ONLYWE CAME TO KNOW THAT ACCOUNTANT NOT ENTERED IN GSTR 3B .

CAN I ADD ALL THOSE MONTHS MISSING PURCHASE ITC'S IN JULY GSTR 3B?

AND

HE FORGOT GSTR1 ALSO FROM JULY17 TO DEC-17 SALES, CAN MAKE OUTPUT IN JULY 18 GSTR 1?

ADVISE..

Replies (3)

CA Naveen Chand

Chartered Accountant

12739 Points Joined December 2016

U CAN ADD MISSING PURCHASE FROM YOUR SIDE TO GSTR_3B

Santoshsainandan Kautha

46 Points Joined January 2018

absolutely add. it in next month 3B ...

Vinod Babu

24196 Points Joined May 2018

ITC can be claimed only within one year from the date of issue of tax invoice relating to supply. In any other case, the last date to claim ITC is earlier of the two below:

Before the filing of valid return for the month of September following the end of FY to which such invoice is related, or Before the filing of the annual return

Note: As per section 44, the last date for filing of annual return is 31st December following the end of the financial year.