Wrong Invoices have been shown in GST portal FY 1920

Others 135 views 1 replies

Dear Sir,

In the financial year 2019-20, One service provider have provided service bills to the different service recipient and that bills have not been shown to the GSTR1. Not only that the bills which have been shown in GSTR1 not given to the parties. i.e. bills lying at service recipient (they take ITC on the basis of documents) not shown in GSTR1 by service provider and bills, which shown in GSTR1 not provided to the service recipient. 100% mismatch. 

Further, Service recipient has paid TDS (194C) on the basis of documents time to time and submitted TDS return. which result reflected in 26AS. 

Plz suggest me how to slove it.

Replies (1)

Hi Pradyut,

This kind of mismatch between supplier’s GSTR-1 and recipient’s records (plus TDS paid) can create issues like ITC denial, tax demand, or even notices. Here’s a step-by-step approach to resolve this:


1. Reconciliation & Communication

  • First, communicate with the service provider to share the correct list of invoices issued to you.

  • Match the invoices you actually received (and paid TDS on) with those reflected in their GSTR-1.

2. Correcting Supplier’s GSTR-1 for FY 2019-20

  • Since FY 2019-20 is already closed, the supplier cannot revise GSTR-1 for that period directly now.

  • However, they can:

    • Issue credit/debit notes in subsequent tax periods to adjust for invoices missed or wrongly declared.

    • File amendments in GSTR-1 for the relevant quarter(s) in FY 2019-20, if still within allowed window (normally amendments are allowed till filing of GSTR-3B of September following the end of the financial year).

3. TDS Reconciliation

  • Since you have paid TDS under Section 194C and reflected in Form 26AS, ensure that the supplier also acknowledges and claims this TDS.

  • You can share the TDS certificates with the supplier for their records.

4. ITC Claim by Recipient

  • You (service recipient) should maintain documentary evidence of the invoices and TDS certificates.

  • You can claim ITC based on the tax invoice received and TDS paid even if the supplier has not shown the invoice in their GSTR-1.

  • However, for smoother reconciliation, supplier’s correction is recommended.

5. If Supplier Does Not Cooperate

  • You may raise a dispute or mismatch report in your GSTR-2A/2B and take ITC on the basis of documents.

  • Keep records ready in case of future GST scrutiny.

6. Consult a GST Practitioner/CA

  • Complex mismatch issues often require expert help.

  • Consider consulting a GST consultant or Chartered Accountant to handle communications with supplier and GST authorities if required.


Summary:

  • Communicate with supplier for corrections.

  • Supplier to amend GSTR-1 or issue credit/debit notes.

  • Maintain your invoices and TDS proof.

  • Claim ITC as per documents and TDS.

  • Consult expert if no cooperation.


CCI Pro

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