GST Portal (GSTN) has issued the Advisory/ Guidelines for Buyer/ Recipient Taxpayer (Purchasers) in case the Suppliers Taxpayer (seller) forgets to upload the details of Invoices in GSTR-1 Return, to sort out the issues relating to availing Input Tax Credit (ITC) and discharge of Tax liability in the same month or next month, as under:
i) In case a supplier fails to upload few invoice(s) for supplies to registered persons in his GSTR1 and has filed his GSTR1, there is no need for undue concern for the recipient (buyer).
ii) Though, no invoices can be added to a GSTR 1 once it is filed, there are, yet two ways in which the recipient can claim credit and the supplier can discharge his liability on such invoices, as under:
a) The recipient can add such invoices in his GSTR 2. These added invoices would be auto-drafted in the GSTR 1A of the supplier and they can accept them and file their acceptance to the GST portal before filing their GSTR 3 of the month. These invoices will form a part of that month’s return and the supplier would be able to discharge his liability without any interest. The recipient will also be entitled to credit, if eligible, on such invoices in that very month.
b) If the recipient also fails to add these invoices in his GSTR 2 of the month, the supplier can add these invoices in his next month return and pay his liability with due interest. These invoices will be auto-populated in the GSTR 2 of the recipient and he can claim credit, if eligible, in this month.
What to do if supplier is registered as composition dealer and he don’t upload invoices. How can I get ITC?
I am a supplier and my gst no. is inactive and i have not filed gstr 1 for year 2018-2019 and one of my buyer has kept a hold on payment of goods, now he is not making payment and asking me to file gstr 1 which i am not able to file due to cancellation what should i do now?
Get the cancellation revoked by applying online. Then after u can file the gstr1. But most probably your effective date of cancellation would be later than the return you have to submit.. so u can file your return for months before effective date of cancellation even today.
How to find supplier has not filed sales invoices in his GST returns
Missed the invoice of may21 to include in gstr1 and gstr3B. Purchaser claimed the itc. What to do?
GSTR-1 of January 2019 has been filed in January 2020. Hence need to know do we have to pay the tax on this sales, via DRC-03 or through 3B of January 2019 itself.