GST returns FY 17-18- omissions, Goods and Services Tax - GST

[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

Posts / Replies

[KASTURI SETHI]

I have myself uploaded missed invoices for October, 17 and November, 17 (12 invoices) in GSTR 1 Return for September, 18 and the Common Portal System accepted the same. Tax in GSTR 3B was paid correctly. So the system may account for the sanme in the Financial Year 2017-18. Are all rules in consonance with the Common Portal System. The Common Portal System is still not fool proof. Assessees suffer because of lack of stability in the Common Portal System. If Common Portal System allows any facility that must be availed.

[CASusheel Gupta]

Please refer to Circular No. 26/26/2017 dated 29.12.2017

This circular clarifies and gives solutions to all such omissions/mistakes.

Thanks and Regards

CA Susheel Gupta

8510081001, 9811004443

[Ganeshan Kalyani]

Show the missed invoices in GSTR-1 of the September 2018 month return. The law allowed to rectify the errors done in FY 2017-18 in the September month's return.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of experts.