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FORGOT TO UPLOAD TAX INVOICE IN GSTR-01 BUT GSTR 3B RETURN FILED AND TAX PAID, Goods and Services Tax - GST

Issue Id: - 117013
Dated: 16-2-2021
By:- Raghu K
FORGOT TO UPLOAD TAX INVOICE IN GSTR-01 BUT GSTR 3B RETURN FILED AND TAX PAID

  • Contents

Dear experts.

We are commission agents issued Tax invoice on Jan 2020 to our client while filing GSTR 1 we forgot to upload his invoice and he avail and utilise ITC based on our Tax Invoice.

Now he came to us stating that ITC not reflecting in their GSTR 2A or 2B and not entitled to claim ITC.

Kindly advise us wheather he can claim ITC and we filed GSTR 3B and paid tax within due date.

Regards

RAGHU.

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Posts / Replies

Showing Replies 1 to 7 of 7 Records

1 Dated: 16-2-2021
By:- Rajagopalan Ranganathan

Sir,

The missed invoice can be included in GSTR-1 for the next month and the same will reflected in GSTR-2A for the relevant month and ITC can be availed by the receiver.


2 Dated: 16-2-2021
By:- Raghu K

Sir,

I filed the missing invoice in our Jan' 21 GSTR 01 Return but in receipient GSTR 2B showing " ITC AVAILABILITY - NO" "REMARKS - RETURN FILED POST ANNUAL CUT-OFF

regards


3 Dated: 16-2-2021
By:- Rajagopalan Ranganathan

Sir,

The Department's stand is correct since the last date for uploading missing invoice of January 2020 is 20.10.2020, that is the last date to file GSTR-1 pertaining to the month of September 2020.


4 Dated: 16-2-2021
By:- Raghu K

Sir,

This is a case recipient can't take ITC..?

Service provider has paid Tax.

Regards

RAGHU


5 Dated: 17-2-2021
By:- KASTURI SETHI

ITC cannot be denied to the recipient of service because of the supplier's fault. You can trace out case laws on this issue in your favour.


6 Dated: 23-2-2021
By:- Ganeshan Kalyani

I agree with the views of the expert.


7 Dated: 23-2-2021
By:- NISHANT SHAH

Your recipient can claim itc if he has paid tax to you and all documentary evidences are available with him as per section 16 of CGST Act, 2017 . If you have paid gst & declared liability pertaining to this invoice in your annual return (GSTR-9), itc can't be denied to your recipient .


1

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