Out put sales not showed in GSTR-1 but Tax paid to Govt against invoice in GSTRB

Sir,

In 2018 July We have filed the GSTR -1 and GSTRB ,we didn't showed 2 out put sales invoices in GSTR-1 (Mistakenly we didn't showed) but In GSTRB-3B we have calculated 2 invoices and paid tax to Government against same invoices. we have not uploaded the 2 invoices of Party ,but Party claimed the input against invoice.

In this case what should we do for that invoice , Is this possible to amend the 2018 July invoice in March 2021. 

We paid tax to against invoice for same invoices.

 

Replies (6)
Quick Summary
This discussion addresses a common GST issue where sales invoices were omitted from GSTR-1 but reported and taxed in GSTR-3B. The user paid tax on these sales but didn't report them in GSTR-1, leading to a mismatch and a notice from the GST department. The advice suggests that amendments for the 2018-19 financial year are generally not possible after the subsequent September or annual return filing deadline, but recommends informing the department with documentation.

The GSTR-3B is a summarised return form while GSTR-1 is a reporting of all output invoices and taxes on them. ... If a system reconciliation were to take place, any additional tax liability would be throw up on it own with the filing of the 3 forms and will have to be paid up accordingly.

Not an expert but I think 2018 related things can't be done in 2020-21. You could have shown these missed invoices in Annual return of 18-19. I am not sure if it can be in Annual return for 19-20. As your party has already availed itc there should not be any dispute between you and him. Just keep reconciliations ready, if ever notice comes. Be advised, i am amateur, so wait for more expert opinions. Thanks.

Thanks for your reply Sir,

We had got the Notice from GST department because we showed less out put in GSTR-1, and actual output sales showed in GSTR-3B because of that we have paid tax to government and , mismatch showing in GSTR-1 to GSTR-3B, 

We have replied to GST department for mismatch in GSTR-1 to GSTR-3B

As party saying that If He gets the notice from GST Department regarding claiming the ITC , He said he will say We didn't uploaded the GST invoices of party,  But we have paid the GST against invoice in GSTR-B and not uploaded invoices in GSTR-1.

I don't know how to solve the issue.

Kindly suggest on this

I think party claimed itc because they have the invoice copy. They are partially right. partially wrong cause it didn't reflect in their gstr 2a. But I don't know if gstr2a concept was there in 2018. Also, i think your party will also get notice. As of today, GST rules have become too complicated and self contradictory.
U can only make any adjustments related to any FY till 30th September of succeeding financial year or annual return of that financial year..
as per above provision u cannot made adjustments for FY 2018-19
You can get it rectified in the annual return, if not filed. If already filed, intimate the department with documentation.

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