One of gst registered regular scheme dealer gstr3b monthly and gstr1 quality gst returns filed up to march2020.if a dealer some b2b sales invoices missed for December,2019 and Januvary,2020 months gstr3b and gstr1 returns.
How to rectify producure missed sales invoices gstr3b and gstr1 returns in 2019-2020.
Frah Saeed Answered question June 3, 2020
Very tricky situation as provision for revision of GSTR-3B is not available. In case of B2C supplies you could have disclosed in annual return and paid tax by DRC-03, However being B2B supplies, the customer would not get credit. In our view you should disclose in current GSTR-1 and GSTR-3B and pay tax with interest.
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Frah Saeed Answered question June 3, 2020