Question 41:

One of my client issued taxable invoice to registered dealer XYZ in the month of August 2017 .He could not show the GST no of the buyer in the invoice and consequently the taxable invoice was shown as B to C (sale to unregistered dealer) in GSTR1.for the month of August 2017. The department has issued notice to the buyer for mismatch, because the invoice is not showing in GSTR 2 A in the account of the buyer. Kindly let me know how can we amend the same in the GST portal, so that the invoice is shown in the GSTR-2A in buyers account.

Answer

In your case B to B transaction is wrongly entered as B to C transaction. You are required to rectify the turnover shown in B to C in august month vide "amended B to C invoice" option on portal in succeeding GSTR-1 and at the same time feed that pending invoice details (with correct GST no., date, invoice no. etc) in B to B invoices so that it will be shown in GSTR-2A of buyer and accordingly credit can be passed on to buyer. (reply 05/16/2018)