Missing invoice under New GST Returns

[So B]

What is Missing Invoice under New GST Returns and how to disclose in Form GST RET-1 and GST Form Anx 1/Anx 2.

[KASTURI SETHI]

Invoice not uploaded in the common portal is a missing invoice. New GST returns have been deferred till 30.9.2020. Next date of implementation of new GST returns is still uncertain. So concentrate only on the present format for the time being.

[Ganeshan Kalyani]

New return is postponed to 30.09.2020.

AI Summary

Missing invoice under new GST returns: invoices not uploaded to portal must be disclosed in existing return format pending implementation. Missing invoice under the new GST return framework denotes any invoice not uploaded to the common GST portal; until the new return architecture is implemented taxpayers should disclose or rectify such invoices using the existing return format and follow prevailing return filing procedures.