GSTR 1 - Invoice Missed to be entered erroneously.

[Neelam Chhabra]

Sir,

We have filed our GSTR 1 returns timely during the FY 2018-19 we were filing our returns on a quarterly basis. At the time of filing return for the 4th quarter we erroneously did not enter data for the period of JAN 2019 and FEB 2019. Due to the same, our client has not received the Credit for the same.

Now our client is asking us to refund back the said amount alongwith the interest component.

But in our case we have paid the GST liability timely and also filed GSTR-3B return in time.

So in our case only one issue is left that we missed to enter few invoices. What could be the best solution for the same as being a small business entity it quite difficult to pay the GST component twice. Can it be resolved by following some best solution? By Manual Rectification by GST Department? Can Someone help me with the same.

Regards

Neelam Chhabra

[Shilpi Jain]

Consider giving a CA certificate to your customers that for those invoices you have paid gst. Expert certificates are to be accepted by department unless they can prove anything contrary.

[Neelam Chhabra]

Thank you So much ma'am for your valuable reply.

Regards

Neelam Chhabra

[CA Hemanth Kumar]

Agreed with the views of shilpi Mam,

Also you may consider writing a letter to department about the issue and get acknowledgment. Submit that ack copy to the customer so that in case if any notice issues, it can be used as an evidence that the tax payment was made by the supplier.

AI Summary

Missing GSTR-1 invoices: supplier should procure a CA certificate and departmental acknowledgment to evidence tax payment and protect customer credit. Omission of invoice entries in the outward supplies return prevented the recipient from claiming Input Tax Credit even though the supplier paid tax and filed the summary return. Recommended remedies are to obtain a chartered accountant's certificate confirming tax payment for the omitted invoices and to write to the tax administration to secure an acknowledgment; these documents can be furnished to customers as evidence that tax was discharged by the supplier.