I am registered Dealer in Delhi and I got my goods on 03/01/2018 from Registered Dealer of Madhya Pradesh along with GST Invoice dated 30/12/17.i.e. my invoice
reciept date is 03/01/2018, when should I record my purchase in my books of accounts. 03/01/18 or 30/12/17, and how will to match it in GSTR - 2.
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When To Book Purchase Under GST
Replies (15)
you can enter in any date both of these.. if you not file your gstr 3B better for you make entry at 30/12/17 if and claim ITC in dec
Sorry to say different answer...
You can't book the Invoice in December month...
You must book the invoice in January 2018 and You ll take ITC on January only...
In GSTR 2 you can select "PENDING" option if you are file.....
You can't book the Invoice in December month...
You must book the invoice in January 2018 and You ll take ITC on January only...
In GSTR 2 you can select "PENDING" option if you are file.....
gstr 2 is not here so he have option for his comfert that he avail ITC in dec cause till now he have to file dec 3b ... this is the easy way ... forget gstr 2 and 3
if you already file your dec 3b then claim in jan 2018...
Dear.,
Don't be consider GSTR 2 or 3...
If you are deal above said query as easy way or Correct way...?
Don't be consider GSTR 2 or 3...
If you are deal above said query as easy way or Correct way...?
I think Raja P M is right, I should record my purchase in 03 Jan because I can not increase my stock on 30 dec when I get it on 03 jan. My Material receipt date is 3rd jan. So I will claim it in Jan 18.
Dear Suraj Gupta.,
It's not only my view. Also the Law based reply and the same rules applicable on GST Regime and Before GST regime.
So,
No way for tale ITC on December. Just we will take ITC and Book in our accounts on January...
GOOD LUCK...
It's not only my view. Also the Law based reply and the same rules applicable on GST Regime and Before GST regime.
So,
No way for tale ITC on December. Just we will take ITC and Book in our accounts on January...
GOOD LUCK...
yes i also told you its on you which date you want to show that invoice.. you can show this in any of two dates...
No....
We can't book it on December....
Only in January....
We can't book it on December....
Only in January....
you have to book it in your books as on 30/12/2017 bcz as per sec 12 the last date of supplier is date of issue of invoice or last date i.e. date of removal of goods
so as per above provison your supplier had booked it as on 30/12/2017 so u have to do so on same date for avoiding mismatch on gst portal
so as per above provison your supplier had booked it as on 30/12/2017 so u have to do so on same date for avoiding mismatch on gst portal
U can book ur purchase only on receipt of goods... Supplier book in their accounts at the time of removal of goods... Buyer entered in their books and suppliers eneterd in own books... No relevance of both... U can't take itc in December month
No mismatch has been arisen... Buyer accept it in January month GSTR2
Wow...
Very nice and good explained reply Mr. Divakar...
Very nice and good explained reply Mr. Divakar...
Mr Divakar Ji
I am fully agree with you , It is required to be consider transit time of goods with out receipt of material how the invoice can be booked , it is not only the matter of ITC it the matter of material accounting . And as section 35 of GST it is required to be maintain stock in your books if we will book the invoice before receipt of goods it will violation of Section 35 of GST .
that's the reason we can not booked invoice on or before receipt of Goods.
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