In case a supplier fails to upload few invoice(s) for supplies to registered persons in his GSTR1 and has filed his GSTR1, there is no need for undue concern for the recipient (buyer).
Though, no invoices can be added to a GSTR 1 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 invoices.
The recipient can add such invoices in his GSTR 2. These added invoices would be auto-drafted 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 month’s 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.
If the recipient also fails to add these invoices in his GSTR 2 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 autopopulated in the GSTR 2 of the recipient and he can claim credit, if eligible, in this month.
CA Ankit Gulgulia (Jain) is Fellow Member of ICAI, Certified IFRS & Business Valuation from ACCA UK and is Practising Chartered Accountant with 8 Years plus of Rich Experience in Audit, GST, Income Tax, DGFT, Valuation, Strategic Advisory, Matters of FEMA, FDI, NCLT, RERA, ROC, SEBI, RBI, M&A, Fundraising, Startups etc as Founder of AGA, Chartered Accountants. AGA Works in wholesome business solutions right from scratch of Company Incorporation to Compliances all under One Roof. He also takes interest in being Virtual Chief Financial Officer (CFO) for Small and Medium Enterprises for Guiding them with All Business, Tax & Strategic Business Decision Making . To Know More, Learn here or contact us at firstname.lastname@example.org