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Error in GST Annual Return - Goods and Services Tax - GSTExtract Sir, we have come across a case where the dealer has booked purchase for the goods in 15.04.2019 but the bill shows 12.02.2019, as the goods were received by him on 15.04.2019 (proof of delivery available) he has posted in his books on the date. (2 different financial years are involved) , while filing GSTR-9 for 31.03.2019 he has not shown ITC as c/fd to next year instead he left the difference amount as such and for 31.03.2020 he has claimed excess amount available. now the department is asking to pay the Excess ITC claimed in 31.03.2020. is there any chances or provisions to establish as Procedural Lapse or he has to admit and pay taxes.
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