Invoice not included in GSTR-1 by supplier

[Sadanand shelar]

If supplier has not included invoice in his GSTR-1 what action receipient has to take?

[KASTURI SETHI]

Supplier may add missing next month.

[Ganeshan Kalyani]

Buyer can also upload his purchase invoice (sale invoice for supplier ) which is auto populate in GSTR 1A of the supplier who shall accept it. Otherwise, the supplier can show the missing invoice in subsequent month 's GSTR 1. Thanks.

[subramanian vijayakumar]

The receipient can on verifying the GSTR 2A ANY OMISSION FOIND CAN BE ADDED IM GSTR 2 WHILE FILED BY THE RECEIPIENT WHICH WILL BE REFLECT IN GSTR 1A AND ON 17TH THE SUPPLIER CAN ADD AND PAY GST

[Ganeshan Kalyani]

Yes Sir.

[YAGAY and SUN]

Make him aware to incorporate the invoice in his returns with accuracy or you may also stop paying against such invoice until unless incorporated in the returns.

[Ganeshan Kalyani]

Interaction with the counter party is going to start with the implementation of GSTR 2A reconciliation. The input tax credit is allowed only when the purchases shown by the buyer is matching with the sales shown by the seller. Hence any invoice missed by the supplier will be reminded by the buyer. Lot of work is going to increase for the buyer specially. Employment will increase.

AI Summary

Input tax credit eligibility depends on matching purchases with supplier sales; buyer can upload or add missing invoices.
When a supplier omits an invoice from GSTR 1, the supplier may include it in a subsequent month; the buyer may upload the purchase invoice to populate the supplier's GSTR 1A and may record the omission in GSTR 2 when filing so it appears in GSTR 1A for supplier acceptance. Reconciliation through GSTR 2A is essential because input tax credit is available only when the buyer's purchases match the seller's declared sales, imposing additional administrative duties on buyers.