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.

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.