TaxTMI 
TaxTMI 
If supplier has not included invoice in his GSTR-1 what action receipient has to take?
Invoice not included in GSTR-1 by supplier
07 Apr 2018 
6 Replies 
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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. (AI Summary)
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. (AI Summary)