CLARIFICATION REGARDING SALES TO UNREGISTERED PARTY MATTER RELATED TO STATE DIFFERENCE HARYANA EARLIER SHOWN BUT IT SHOUD BE DELHI

[nandankumar roy]

DEAR SIR,

WE HAVE SUPPLIED MEDICINE RITES(CENTRAL GOVT LIFE SAVING DRUGS PROVIDER ENTITY) WHICH IS UNDER CENTRAL GOVT UNREGISTERED CLIENT IN THE MONTH OF AUG. PLACE OF PARTY ADDRESS BELONGS TO HARYANA .ACCORDINGLY WE HAVE RETURN FILED OF 3B AND GSTR1 IN B2CS SECTION AS STATE HARYANA BUT WHEN WE ARE DEMANDING PAYMENT THEY ASKING FOR ALL BILL TO BE CHANGE IN RITES DELHI ADRRESS ON SAME ALL INVOICES. PL TELL IF WE CHANGE ALL EARLIER HARYANA BILL IN NOW DELHI ADDRESS AND IF DO ANY PROBLEM ARISE TO US IN FUTURE . SUPPOSE WE PUT THESE MATTER TO GOVT GREVIENCE FOR THIS CHANGES OF STATE) PL PROVIDE SOLUTION TO GET THE PAYMENT FROM THEM WHICH IS ALREADY OVER DUE.REGARDS, NK ROY 9427181604

[Alkesh Jani]

Sir, In this regards, please refer Circular No.26/26/2017-GST dated 29/12/2017. You need to revise the Invoice and to adjust the liability. No problem will arise in future as there is no tax evasion.

[Ganeshan Kalyani]

Yes it can be done.

In the recent GST Council meeting it was told that difference between GSTR 3B and GSTR 1 will be verified .

[nandankumar roy]

THANKS ALL OF YOU ,ACTUAL MY POINT CAN WE CHANGE PLACE OF INTERSTATE SUPPLY OF SEVERAL STATE TO UNREGISTERED PARTY WHEN RETURN ALREADY SUBMITTED SUPPLY STATE WISE BUT PARTY DEMANDING INVOICE ONLY ON HIS DELHI ADDRESS DULY CORRECTION.

WITH REGARDS,

N K ROY

[Ganeshan Kalyani]

yes it can be done.

AI Summary

Revision of invoices permitted for change in place of supply; adjust GST liability and reconcile GSTR 1 with GSTR 3B. Suppliers may revise inter state invoices issued to an unregistered central government entity to change the recorded place of supply at the buyer's request, provided the supplier amends invoices and adjusts GST liability so that GSTR 1 and GSTR 3B reconcile; such corrective revisions are permitted and are not treated as tax evasion.