No amendment possible in Invoices reported in Form GSTR 1 pertaining to FY 2017-18 as due date of filing of GSTR 1, for March, 2019 has already passed-GSTN
GSTN has issued the following advisory:
1. Some taxpayers have reported that they are not able to amend the invoices reported in their Form GSTR 1, pertaining to financial year 2017-18.
2. In this context attention of taxpayers is brought to point number 3 of the Removal of Difficulty Order No. 02/2018-Central Tax, dated 31st December, 2018, issued by Government of India, Ministry of Finance, which is reproduced below :
“3. In sub-section (3) of section 37 of the said Act, after the existing proviso, the following proviso shall be inserted, namely : ––
“Provided further that 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.”
3. Thus, taxpayers could have amended their invoices, reported in Form GSTR 1, pertaining to the financial year 2017-18, till the due date of filing of Form GSTR 1 of March, 2019. Since, due date of filing of Form GSTR 1, for the month of March, 2019 has already passed, no amendments in invoices reported in Form GSTR 1 pertaining to the financial year 2017-18, could be made now.
State Bank of India in its General Meeting of the Shareholders elected four Directors to the Central Board. The meeting…
Voluntary declaration of additional income by increasing WIP was not proper, as assessee will take the additional benefit in the…
Cash payment for purchase of land or property cannot be treated as violation of provisions of section 269SS or 269T…
Income Tax Department has released excel Utility for e-filing ITR-1 and ITR-4 for AY 2026-27 Excel utilities of ITR-1 and…
Amount of money received as Mediclaim not deductible from an award passed by MACT under the head of medical expenses.…
Location of the assessing officer who passed the order shall decide the jurisdiction of the Bench of the Tribunal In…
View Comments
Hi sir,
Please let me know if any chances are there in GSTR1 Amendment of F17-18
Kindly confirm