Availability of ITC, Goods and Services Tax - GST

Sir

If i forgot to upload March month invoices in March GSTR-1 return, whether I m eligible to upload the March invoices in April month and buyer is eligible to claim ITC pertain to such invoices uploaded in April month.

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Showing Replies 1 to 4 of 4 Records

1 Dated: 1-11-2020 By:- Rajagopalan Ranganathan

Sir,

The answer to your query is yes. If you omit to upload March invoices in GSTR-1 pertaining to the month of March, you can upload the same in GSTR-1 for April and your buyer is eligible to take credit in April not in March.

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2 Dated: 2-11-2020 By:- Ganeshan Kalyani

Yes, Sir the missed out invoices of March can be added in April month's GSTR-1. The buyer will be able to take credit after the invoices gets reflected in his GSTR-2A.

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3 Dated: 6-11-2020 By:- Bhavika Chothani

Yes you can upload that invoice in March month GSTR-1. Buyer can also take the ITC of such invoice in March month if it falls under the 10% provisional ITC. Else buyer can claim the ITC in April. Please note that you make payment in GSTR-3B in the month of March itself, else you may have to pay interest on the liability

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4 Dated: 24-11-2020 By:- YAGAY andSUN

We are in agreement with the view of experts.

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