The Goods and Services Tax Network (GSTN) recently clarified that if a taxpayer has not accounted for some ITC paid on expenses while filling Form GSTR 3B for months July-October, he can account for that ITC in the GSTR 3B for subsequent period and all at the time of filing GSTR 2 for that period.
For a question, “If a taxpayer canceled his registration without filing Form GSTR 1 of prior months how will his buyers justify their ITC taken in August. Those are not reflected in Form GSTR 2A on behalf of the said taxpayer who cancelled registration,” it was said that the taxpayer has to file return of the previous period. System will not restrict applicant taxpayer. It is between buyer and seller hence system has no role, however, officer can issue notice for non-filing of return before approval of the cancellation application.
“On uploading JSON file of GSTR1, system shows message JSON file uploaded successfully, but error report states “GSTIN or Return period in offline JSON does not match with the selected GSTIN or Return Period.” A tax payer said.
For this, it was replied that “there may be error in some records which can be downloaded and uploaded again after correction. System applies validation checks for correctness of GSTIN, invoice duplication etc. thereafter.”