Question 51:

I have filed March 2018 GSTR 3B AND GSTR1 return some purchase invoice missing and financial year change so i can claim input tax credit and Please advice in which month we need to file the GST return for this purchase invoice?

Answer  

Please refer to our Daily Mail dated 04-05-2018. A presentation is sent to you for doing corrections of errors in periodical returns. The same is enclosed herewith.

Reply to your query is as follows:

You can record the unreported purchase invoices in the succeeding month GSTR-3B. As per proviso to section 39 of CGST Act you can do rectification upto furnishing of annual return or September 2018 whichever is earlier.

Circular No. 26/26/2018-GST dated 29.11.2017 clarifies the above as follows:-

4. It is clarified that as return in FORM GSTR-3B do not contain provisions for reporting of differential figures for past month(s), the said figures may be reported on net basis along with the values for current month itself in appropriate tables i.e. Table No. 3.1, 3.2, 4 and 5, as the case may be. It may be noted that while making adjustment in the output tax liability or input tax credit, there can be no negative entries in the FORM GSTR-3B. The amount remaining for adjustment, if any, may be adjusted in the return(s) in FORM GSTR-3B of subsequent month(s) and, in cases where such adjustment is not feasible, refund may be claimed. Where adjustments have been made in FORM GSTR-3B of multiple months, corresponding adjustments in FORM GSTR-1 should also preferably be made in the corresponding months.

Please note succeeding month means any month comes after the month in which return is filed it does not mean next month only. (reply dt. 05/16/2018)