MARCH BILL19 OMIITED NOW CAN WE ADD BILL HOW TO PAY

[Jayaraman Mani]

sir

WE have missed bills in March19 (many bills) B2B / can we pay now with interest now in

sep 3B(due 21.10 not filed) and add the bills in Oct GSTR-1 due 11.11.2019.

j mani

NOORI TRAVELS

[KASTURI SETHI]

Yes. You can add all missed invoices in Sept., 19 returns ( yet to be filed). You are to mention original dates of invoice pertaining to March, 19 in GSTR-1 return for Sept.19. The Common Portal System will accept those earlier invoices. Pl. note that these invoices will be accounted for in the year 2019-20 by the Common Portal System.

[Jayaraman Mani]

Thank u Sir

I have already filed my GSTR-1 sep on 11.10.2019

But payment 3B due on 20.10.19 not paid and filed.

Can pay the amount of all march to be added bills tax with interest in 3B now (sep-3B)

and upload the bills in October GSTR-1 due on 11.1.2019

j mani

[Ganeshan Kalyani]

Show in GSTR 3B of September 2019 as you are yet to file the same. And add the invoice details in GSTR-1 of October 2019 stating the original date of invoice.

[Jayaraman Mani]

Thank u sir

j mani

[KASTURI SETHI]

I agree with Sh.Ganeshan Kalyani Ji. Very quick response by him.

[Rajendra Prasad]

Dear Sir,

Could you please clarify.

1. If I include the March 2019 invoices in October 2019 3B and 1 , then how can I show the same in GSTR 9. GSTR 9 Captures Outward supplies made during 2018-19 , but shown in April 2019 to September 2019 only.

In such a s case what is the solution to me.

Instead of showing in October 2019 return , am I required to pay tax through DRC 03.

If I pay tax through DRC 03 , how it will be reflected in GSTR 2A of the Customer.

Thanks in advance for your patient reading.

[Shilpi Jain]

What we have seen is that GSTR-9 is filed based on the details filled in GSTR-3B. GSTR-1 is taken merely to get the break up of the amounts disclosed in GSTR-3B. In case of a difference between GSTR-1 and 3B the 3B figures are taken. So the payment for the missed invoices can be done in Sep '19 GSTR 3B as suggested by the experts which will be shown in GSTR-9 of FY 18-19.

The appearance or non-appearance in GSTR 2A for availing credit is something we should wait and worry about. Its too early to implement this in India considering the present system of return filing.

[Shilpi Jain]

Sorry mistook the query. Yes better to pay through DRC-03 if missed in GSTR-1 & 3 of Sep '19.

AI Summary

Handling Missed GST Invoices: Include in September 2019 GSTR-3B, Report in October 2019 GSTR-1, Consider DRC-03 for Tax Payment A participant in a forum sought advice on handling missed GST invoices from March 2019. The consensus among respondents was to include these invoices in the September 2019 GSTR-3B return, which had not yet been filed, and to report them in the October 2019 GSTR-1, noting the original invoice dates. Concerns were raised about how these entries would reflect in the annual GSTR-9 return and the customer's GSTR-2A. Some suggested using DRC-03 for tax payment if the invoices were missed in the September returns. The discussion highlighted the complexities in GST return filing and compliance.