Records to be mentioned in GSTR1

[SURYAKANT MITHBAVKAR]

As per GST Act, we have to mention all record kept i.e. Challon Number in GSTR1.

In our case we have not mentioned any challon number under Material supply under warranty , Inter Unit Transfer, Returnable Goods in particular month.

Since our GSTR1 for Mar-18 is due can we mention altogether challon number i.e. (July-17 to Mar-18) in Month of Mar-18.

[DR.MARIAPPAN GOVINDARAJAN]

If there is supply you have to mention invoice number. In my view it cannot altogether be mentioned

[SANJEEV JADHAV]

Dear Sir, GST is the new law and their may be possibilities of mistakes at the initial stage due to insufficient knowledge about new law. If you have not mentioned invoice numbers in GSTR-1 return, you can write a letter to your Jurisdictional GST office stating mistake while filing GSTR-1 return and mention month wise invoice serial numbers in that letter.

[YAGAY andSUN]

The beauty of GST Law is that you can make corrections of mistakes in your next return.

[DR.MARIAPPAN GOVINDARAJAN]

Yes it is correct

[SANJEEV JADHAV]

Dear Sir, Yes i agree with you. But they have not mentioned Challan numbers from July 2017 and near about 1 year back. To avoid any issue from department in future, it better to inform mistake to department and keep acknowledgement for record.

AI Summary

GST return corrections allow omission of invoice or challan details to be rectified in subsequent returns or notified to authorities. Obligations require recording supply-specific document numbers in the month-specific GSTR-1; aggregating several months' challan or invoice numbers into a single month's return is not appropriate. Omitted invoice or challan numbers may be corrected in the subsequent return or by a written notification to the jurisdictional tax office with month-wise invoice serial numbers, and taxpayers should retain the office acknowledgement as proof of disclosure.