Wrong Invoices have been shown in GST portal FY 1920

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.