URGENT QUERY

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SALE SHOWN IN JANUARY 2018 IE FY 2017 -2018

SALE RETURN IN DecEMBER IE 2018-2019

sale shown gstr 3b and gstr 1 tax paid

what would be treatment in gstr 3b
and gstr 1 for the same in december 2018
Replies (9)
Please brief your query?
Is the sales invoice and sales return B2B or B2C?
It is B2B registered
Show credit notes in GSTR1 under table debit/credit note.
In 3B less the sales return value and output gst amount.
what would be treatment in gstr 9 of 2017-2108 then
Sales return for the fy 17-18 after september.. no reduction in tax liability allowed... nothing to be reflected in gstr 1 or 3b
but sales return hui hai
@ John

When is the sales return made?
i know i will not get benefit but what will be treatment in books
@ John
You are correct ..
But As per Order No. 2/2018 , following proviso being inserted in Section 16 of CGST Act

Provided that the registered person shall be entitled to take input tax credit after the
due date of furnishing of the return under section 39 for the month of September, 2018 till the
due date of furnishing of the return under the said section for the month of March, 2019 in
respect of any invoice or invoice relating to such debit note for supply of goods or services or
both made during the financial year 2017-18, the details of which have been uploaded by the
supplier under sub-section (1) of section 37 till the due date for furnishing the details under
sub-section (1) of said section for the month of March, 2019.”.

HENCE CAN AVAIL ITC TILL MARCH 19


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