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

AI Summary

Client's Accountant Missed Invoices in GSTR 3B/1; Deadline for Corrections in GSTR-1 is October 31, 2018 A client discovered that their part-time accountant failed to include certain supply invoices in the GSTR 3B/1 for FY 17-18, although the related taxes were paid in FY 18-19. As a result, a buyer is refusing to pay the GST amount since the sale is not reflected in their GSTR 2A. To rectify this, it is advised to include the missed invoices in the GSTR-1 return for September 2018, which will automatically update GSTR 2A. The deadline for filing these corrections is October 31, 2018, provided all previous returns are submitted.