Question

a) We have not taken input credit in gst returns for year ending 31.3.18. now we have checked and found input credit in GSTR- 2A. how can we take it now in the previous year, the procedure of the same. if not, then in current year.
b) We forgotten to take a sale bill in GSTR march18 returns, we have not taken even in april. we had paid GST with interest. now if we show it in may, is it possible and if yes, how the receiver shall take input credit in month of march 18 as we have issued invoice in march.
c) We have not shown export in GSTR 3B in month of august and september but we had shown it in GSTR 1, now how do we justify the same in annual return and GSTR audit.
d) We have not included invoice in GSTR returns and neither we have paid GST of one invoice for period ending 31.3.18. how do we rectify the same.

Answer

a) If you have not taken Input credit in GSTR-3B, then there is no option to rectify the previous return, you can only adjust it in succeeding GSTR-3B on net basis as per circular 26/26/2018 of CGST and as per the proviso to section 39 also you can record ommission till furnishing of annual return or due date of September 2018 return whichever is earlier.

b) If any sale bill is not feeded in March GSTR-1, then you fill your invoice details in succeeding GSTR-1 with correct details of invoice (i.e invoice no., date e.t.c.) Further the recipient can be able to claim ITC in the month of march.

c) You are requested to please clarify whether export is done under cover of bond or on payment of IGST. However if you have not shown Export in GSTR-3B then adjust the same in succeeding GSTR-3B as per circular 26/26/2018 of CGST even if you have shown it in GSTR-1. Till now no format for reconciliation is provided on portal.

d) If you have not recorded an invoice in GSTR-1, then you can record that invoice in succeeding GSTR-1 and also intimate the same in succeeding GSTR-3B. You are also liable to pay tax through cash or by Reversal of ITC along with interest (only in cash) charged from the due date of filing of relevant return till the date return is filed.

Please note that succeeding month means any month comes after the month in which return is filed, it does not mean next month only. But not later than furnishing of annual return or September 2018 return whichever is earlier.(As per proviso to section 39 of CGST Act).
(Reply dt. 15.06.2018)