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 Can Amend GSTR-1 for Missed FY 17-18 Invoices, Citing Circular No. 26/26/2017 Guidance A client failed to include certain supply invoices in their GSTR 3B/1 for FY 17-18 due to an accountant's oversight, although the tax was paid in May 2018. A buyer is refusing to pay the GST amount as the sale is not reflected in GSTR 2A. Experts suggest rectifying this by uploading missed invoices in the GSTR-1 return for September 2018, as permitted by law. Reference to Circular No. 26/26/2017 is advised for further guidance on addressing such omissions. The Common Portal System may accept these adjustments, despite its inconsistencies.