Things to be taken care before due date of September 2021 GST return

Dear Readers,

Kindly note that for below matters related to F Y 2020-21, the due date for filing the applicable GSTR of the September 2021 month, will be the last date to make any changes:

Issue No. 1: Omission / change / mistake in your outward supply details (i.e. Sales Invoice / Credit Note / Debit Note).

Solution: You are requested to inform all your customers to check their GSTR 2A and inform the omission / change / mistake latest by 30th September 2021 to you and you may include the same at the time of providing GSTR 1 data for the month of Sept. 2021.

The due date of filing GSTR 1 for the month of September is 11th October 2021.

Relevant provision is furnished as under:

Section 37: Furnishing details of outward supplies:

(3)…..

Provided that no 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 following the end of the financial year to which such details pertain, or furnishing of the relevant annual return, whichever is earlier.

Issue No. 2: Omission / change / mistake in your inward supply details (i.e. Purchase invoice etc.)

Solution: You are requested to Inform your vendors to include / make changes in their GSTR 1 for the month of September, 2021.

The due date of filing GSTR 1 for the month of September is 11th October 2021.

GSTR 2A reconciliation is to be checked to identify the omission / change / mistake.

Issue No. 3: Pending credit of F Y 2020-21.

Solution: Check ITC as per your books and GSTR 2A and find whether there is any credit which is eligible to claim in F Y 2020-21 but not yet claimed in GSTR 3B. If yes, provide details of the same at the time of submission of GSTR 3B data.

The due date of filing GSTR 3B for the month of September is 20th October 2021.

GSTR 2A reconciliation is to be checked to identify the pending credit.

Relevant provision is furnished as under:

Section 16: Eligibility and conditions for taking input tax credit- 

(4) A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or [******] debit note pertains or furnishing of the relevant annual return, whichever is earlier.

 

Section 39: Furnishing of returns:

(9)….

Provided that no such rectification of any omission or incorrect particulars shall be allowed after the due date for furnishing of return for the month of September or second quarter following 1[the end of the financial year to which such details pertain] old[the end of the financial year], or the actual date of furnishing of relevant annual return, whichever is earlier.

Taxpayers opted for quarterly filing (i.e. IFF) can check their due dates accordingly.