Question 25:
We have submitted GSTR-1 of SAWAL Enterprises by mistake as `Nil` for the month of Jan 2018. However we have paid GST and availed the same but due to already submission of GSTR-1 we are unable filed the actual GSTR-1 return, Please provide the `Edit` Facility to my GSTR portal then we will submit the GSTR-1 return.
Answer
In relation to
your query solution is provided in below mentioned FAQ issued by the grievance redressal
portal.
In case, a supplier taxpayer
has NOT uploaded invoice(s) in his/her Form GSTR-1, for supplies to registered
persons and has filed Form GSTR-1, the recipient taxpayer can take following two
actions:
• The recipient taxpayer can add such invoices in his/her Form GSTR-2. The added
invoices will appear in the GSTR-1A (auto-drafted) of the supplier taxpayer. The
Supplier taxpayer can accept them before filing their GSTR-3 return of the
month. These invoices will then form a part of that month’s return of the
supplier taxpayer and the supplier taxpayer would be able to discharge their
liability without any interest. The recipient taxpayer will also be entitled to
credit, if eligible, on such invoices in that very month.
• In case, the recipient taxpayer fails to add these invoices in his/her Form
GSTR-2 of the month, the supplier taxpayer can add these invoices in their next
month’s return and pay their liability with due interest. These invoices will
then be auto-populated in the Form GSTR-2 of the recipient taxpayer and the
recipient taxpayer can claim credit, if eligible, in the month in which it is
uploaded by supplier taxpayer.
Currently GSTR-2 is not operative. Thus, you can opt 2nd option
and add these invoices in next month GSTR-1 and you are also not liable for
interest if you already paid GST with GSTR-3B.(REPLY dt.
05-03-2018)