Question ID :
1. IN GST 1 OF FEB 18 ONE TAX INVOICE ( ON SALE)) HAS NOT BEEN REPORTED WHETHER SAME CAN BE ADDED IN THE SEP 18 OF GSR1 WITH ORIGINAL INVOICE DATE. IF NOT WHAT IS THE SOLUTION AS GST2 IS NOT ACTIVE
2. IF SUPPLIER ISUUES CREDIT NOTE WHETHER RECEIVER HAS TO PREPARE THE DEBIT NOTE AGAINST THIS CREDIT NOTE AND HOW TO REPORT THIS IN GST RETURN
Answer ID :
Oct 08, 2018
Invoice omitted for the period 2017-18 can still be updated in GSTR 1 filed in the month of Sept 2018. There is no requirement to wait for GSTR 2.
Credit note is permitted to be issued by Supplier himself. Once credit note is issued, Recipient does NOT issue any other document in exchange. Credit note will be filed in GSTR 1 of the month in which it is issued.
CA. JATIN CHRISTOPHER A on
Oct 10, 2018