Circular No.ES/415/2018-19 March 15, 2019
To: Members of the Council
Sub.: Last chance to do GST Rectifications relating to Financial year 2017-18
Dear Member,
We are glad to inform you that the GST department has given a chance to taxpayers to rectify their mistakes for the period July 2017 to March 2018,
CBIC has observed that some of the taxpayers were still in the process of familiarising themselves with the new taxation system and could not do rectifications etc. till specified time of September, 2018 since it was the first year of the implementation of the GST in India.
Considering difficulties faced by a lot of assesses, CBIC had earlier issued Order No. 02/2018- Central Tax dated 31st December, 2018 extending the due date for availing ITC on the invoices or debit notes relating to such invoices issued during the FY 2017-18. Accordingly, the last date to avail this chance is the due date of respective returns (GSTR 1 / GSTR 3B) for the month ended 31st March 2019.
Now, CBIC has made the following two amendments in Order No. 02/2018- Central Tax dated 31st December, 2018 –
The registered person shall be entitled to take input tax credit after the due date of furnishing of the return under section 39 for the month of September, 2018 till the due date of furnishing of the return under the said section for the month of March, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier under sub-section (1) of section 37 till the due date for furnishing the details under sub-section (1) of said section for the month of March, 2019.
Accordingly, the Input Tax Credit (ITC) for the period July, 2017 to March, 2018, can be taken till 20th April 2019.
The only condition to this is that, the invoice on which ITC is being availed should appear in GSTR-2A of the recipient.
The previously un-availed ITC shall as usual be claimed through respective tables of GSTR-3B.
The rectification of error or omission in respect of the details furnished under sub-section (1) shall be allowed after furnishing of the return under section 39 for the month of September, 2018 till the due date for furnishing the details under subsection (1) for the month of March, 2019 or for the quarter January, 2019 to March, 2019.
This allows the registered persons to rectify the error or omissions made in already filed GSTR-1 for July, 2017 to March, 2018, till due date for quarter ended January-March 2019 i.e. 30th April, 2019 for those assesses who have opted for quarterly filing of GSTR-1 and till due date for filing GSTR-1 of March 2019 i.e. 11th April, 2019 for other assesses.
Any omissions in GSTR-1 already filed can also be now added in the GSTR 1 upto above mentioned due dates.
The errors / omissions in GSTR-1 can be rectified in following ways:
If any invoices have been skipped to be entered, you can simply enter them in respective columns, along with current month’s invoices, entering the original Invoice dates.
Amendments in B2B:
These can be done through Table No. 9A of GSTR-1.
You need to select the year FY 2017-18, enter the invoice number, and make appropriate amendments after clicking on ‘Amend Invoice’, under tab ‘Uploaded by Taxpayer’
Amendments in Exports:
These can be done through Table No. 9A of GSTR-1.
You need to select the year FY 2017-18, enter the invoice number, and make appropriate amendments after clicking on ‘Amend Invoice’, under tab ‘Uploaded by Taxpayer’
Amendments in B2C Large:
These can be done through Table No. 9A of GSTR-1.
You need to select the year FY 2017-18, enter the invoice number, and make appropriate amendments after clicking on ‘Amend Invoice’, under tab ‘Uploaded by Taxpayer’
Amendments in B2C Small:
These can be done through Table No. 10 of GSTR-1.
You need to select the year FY 2017-18, enter the relevant month and Original Place of Supply (POS), and make appropriate amendments after clicking on ‘Amend Details’.
Members are requested to kindly make a note of the above amendments and do the needful at the earliest.
Thanking you,
Yours faithfully,
S. BALARAJU
EXECUTIVE DIRECTOR
