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All QuestionsCategory: GST ConsultancyWould need your guidance in the following query which is in the context of GSTR 9?
Profile photo of themadnawatthemadnawat asked 3 years ago

Would need your guidance in the following query which is in the context of GSTR 9?

Would need your guidance for the query which is in the context of GSTR 9?

1) Suppose, I have not entered a B2B Invoice (which pertains for the FY17-18, let’s say Oct 17) in returns filled during FY 17-18, but reported the same in the GSTR 1 of April 2018 and accordingly paid all taxes along with interest in the 3B of the said month i.e April 2018).
 
This transaction would be captured in Point 6 of GSTR 1 since it was reflected in returns filled in FY18-19. 
 
Now while entering the details of the tax paid, the said table would auto-populate all the tax details that I have paid so far pertaining to FY 17-18 and not FY 18-19, how would I be entering the tax details of this transaction.
 
2) If I have not reported one of my sale invoices, neither in return of FY17-18 nor in FY 18-19, is there any mechanism by which I can report the same, and paid taxes accordingly?
 
What would happen if the recipient takes credit of the same based on the invoice, and his GSTR 2A doesn’t show that invoice? According to the Law, ITC wouldn’t be availed since the conditions prescribed under section 16(4) are not fulfilled. The assessee would have to reverse the same and pay interests accordingly
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