My query is:
Few sales bills belonging to the year 2017-18 have been forgotten to show in gst-1 and gstr-3b of respective months. This came to our notice today.
My question is: can we show that sales bill in Gstr-3b and Gstr-1 of June 2018 or should we show directly in annual return of 17-18 and pay the tax.
All the sales bills of 17-18 which are left out are B2C i.e. (to unregistered persons). If I show it in b2c of June month, there won t be any date to be mentioned that it belongs to 17-18. how will this be bifurcated from my sale of June month in gstr-1 and 3b? Will it form part of my consolidated b2c sales of June month in gstr1?
Kindly reply as soon as possible sir, as due date of gstr-3b id near.
There is a column in GSTR-1 for revising details of sales invoices viz Summary For B2CSA, a taxpayer can insert the details of sales invoice which has been left to mentioned in respective months return. Therefore you can insert the details in the above mentioned column of your sales invoices which have been forgotten to mentioned in the return of respective month.
And for GSTR-3B, As the few taxable sales were omitted to record while filing GSTR-3B of particular month, you can now add said amount of sales in GSTR-3B of June, 2018 and pay the tax accordingly.