Question 22:
Query 1 in detail:
We have to file GSTR1 for a transporter. His GST liability is to be discharged by his clients as transportation is covered under RCM. Since he is not in possession of GSTIN of clients, we only have the option of filing details in B2C in GSTR1. Now, how will the GST liability will be discharged and by whom?
Answer
Point wise reply of your query are as follows:-
1. For filling of GSTR-1 by Transporter, he is required to collect the GSTN of their Client as there is no other option available because FORM GSTR-1 A will also available only when GSTR-2 is filled by client and for GSTR-2 no date is updated by GOVT.
2. you will correct the details of invoice wrongly shown in earlier period GSTR-1 in s.no 9 of GSTR-1.
The s.no 9 in GSTR-1 is as follows:-
9. Amendments to taxable outward supply details furnished in returns for earlier tax periods in Table 4, 5 and 6 [including debit notes, credit notes, refund vouchers issued during current period and amendments thereof]
|
Details of original document |
Revised details of document or details of original Debit/Credit Notes or refund vouchers |
Rate |
Taxable Value |
Amount |
Place of supply |
||||||||||
|
GSTIN |
Inv. No. |
Inv. Date |
GSTIN |
Invoice |
Shipping bill |
Value |
Integrated Tax |
Central Tax |
State / UT Tax |
Cess |
|||||
|
No. |
Date |
No. |
Date |
||||||||||||
|
1. |
2. |
3. |
4. |
5. |
6. |
7. |
8. |
9. |
10. |
11. |
12. |
13. |
14. |
15. |
16. |
In your case in Column of details of original document you will show details which are wrongly shown in earlier period GSTR-1 means you should show incorrect GSTN shown in earlier period, then we think the above error that "invoice No. 9 does not exist" will not be shown again. (REPLY dt. 26/02/2018)