Suppliers forget to upload invoices in GSTR1 : Two ways to short out the issue

In a case supplier fails to upload few invoice(s) for suppliers to registered person in his GSTR1 and filed his GSTR1, there is no need for undue concern for the recipient (buyer). Though no invoices can be added to a GSTR1 once it is filed. There are yet two ways in which the recipient can claim credit and the supplier can discharge his  liability on such invoice.

Recipient can claim credit and the supplier can discharge his liability if,

1.The recipient can add such invoices in his GSTR2. These added invoices would be auto populated in the GSTR 1A of the supplier and they can accept them and file their acceptance to the GST portal before filing their GSTR 3 of the month. These invoices will form a part of that’s month return and the supplier would be able to discharge his liability without any interest. The recipient will also be entitled to credit, if eligible, on such invoices in that very month.

2.The recipient also fails to add these invoices in his GSTR2 of the month, the supplier can add these invoices in his next month return and pay his liability with due interest. These invoices will be auto populated in his GSTR2 of the recipient and he can claim credit, if eligible, in this month.

 

Read Also:

FAQ for GSTR 2 : All you need to know

FAQs regarding filing GSTR 1 & GSTR 2A Returns online

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