Question36:

WE ARE FILED QTR.RETURN OF ONE OF OUR CLIENT FOR DEC.QTR. DUE TO OVERSIGT WE HAVE NOT ENTERED BILL FOR THE MONTH OF OCT AND NOV. 2017 WE HAVE ENTERED DATA FOR THE MONTH OF DEC.18 ONLY AND SUBMIT AND FILED GSTR-1 PL ADVISE HOW CAN WE ADD/RECTIFY THE GSTR-1

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 quarter GSTR-1 and you are also not liable for interest if you already paid GST with GSTR-3B. (Reply dt. 25/4/2018)