GST returns FY 17-18- omissions

[mathur ramachandran]

My client has raised supply invoices in the previous FY 17-18 - but his part-time accountant omitted to enter the values/particulars in GSTR 3B / 1 - But they have paid the tax due in relation thereto in May 18 in the next FY 18-19. Now one of the buyers is refusing to pay the GST amount since the purchase (my client's sale) is not reflected in his GSTR 2A.

Now please advise as to how my client can rectify his returns for the FY 17-18 now for including the omitted turnover. Is my understanding that there is no provision in GST for revision of returns? What are the options available to my client to regularise his GST returns for the FY 17-18 at this point

Note: My client is prepared to pay the service charges if for the advise

[KASTURI SETHI]

Dear Querist,

While filing GSTR-1 return for September, 18, incorporate the missed invoices pertaining to the year 2017-18. For example ; if you have missed invoices for December, 17, upload the invoice no. date, value, GST payable etc. in GSTR-1 return to be filed for September, 18. The Common Portal System will accept. GSTR 2A will be automatically corrected, it being auto populated. You must try.Your problem will be solved.

 

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Kasthuri Sethi.

[Ganeshan Kalyani]

The due date to file GSTR-1 for the month of July 2017 to September 2018 is 31.10.2018. Hence, you have the opportunity to include the missed invoices in the month of September 2018 return if all the returns till Aug 2018 has been filed by you.

AI Summary

Inclusion of omitted invoices in GSTR-1 corrects GSTR-2A mismatch when filed in the prescribed return period. Report the omitted FY 2017-18 invoices in the GSTR-1 return filed for the September 2018 period; the portal will accept them and GSTR-2A will be automatically corrected, provided all returns up to August 2018 have been filed and the filing window for July 2017-September 2018 remains available.