{"id":287,"date":"2020-05-25T10:28:41","date_gmt":"2020-05-25T04:58:41","guid":{"rendered":""},"modified":"2026-09-03T16:46:44","modified_gmt":"2026-09-03T16:46:44","slug":"missing-invoice-concept-in-new-gst-return","status":"publish","type":"post","link":"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/","title":{"rendered":"Missing invoice concept in new GST return"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_86 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><ul class='ez-toc-list-level-6' ><li class='ez-toc-heading-level-6'><ul class='ez-toc-list-level-6' ><li class='ez-toc-heading-level-6'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#To_understand_Missing_Invoice_Concept_well_be_looking_at_three_things\" >To understand Missing Invoice Concept, we\u2019ll be looking at three things<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#1_Meaning_of_missing_invoice\" >1. Meaning of missing invoice<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#2_Action_to_be_taken_by_the_recipient\" >2. Action to be taken by the recipient<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#3_Liability_on_supplier\" >3. Liability on supplier<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#While_discussing_the_missing_invoice_we_are_going_to_deal_with_three_different_forms_under_the_New_GST_return_system\" >While discussing the missing invoice we are going to deal with three different forms under the New GST return system.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#1_Form_GST_Anx-1\" >1. Form GST Anx-1:&nbsp;<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#In_this_form_details_of_outdoor_supplies_and_import_and_inward_supplies_attracting_reverse_challan_uploaded_by_the_supplier\" >In this form details of outdoor supplies and import, and inward supplies attracting reverse challan uploaded by the supplier.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#2_Form_GST_Anx-2\" >2. Form GST Anx-2:&nbsp;<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#It_is_for_furnishing_details_of_inward_supplies\" >It is for furnishing details of inward supplies<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#3_Form_GST_RET-1\" >3. Form GST RET-1:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#It_is_the_main_return_that_is_to_be_file_under_the_new_GST_return_and_most_of_the_details_in_this_return_will_be_auto-populated_from_Form_GST_Anx-1_and_Anx-2_of_the_registered_person\" >It is the main return that is to be file under the new GST return and most of the details in this return will be auto-populated from Form GST Anx-1 and Anx-2 of the registered person.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#It_can_be_a_file_on_a_monthly_and_quarterly_basis_depending_on_the_turnover_Having_understood_this_now_look_at_the_meaning_of_missing_Invoice\" >It can be a file on a monthly and quarterly basis depending on the turnover. Having understood this now, look at the meaning of missing Invoice<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#What_is_the_meaning_of_the_missing_invoice\" >What is the meaning of the missing invoice?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#Under_this_new_system_the_supplier_is_required_to_upload_the_invoice_of_the_supplies_made_by_him_during_the_month_in_form_GST_Anx-1_up_to_the_10th_of_next_month_This_invoice_will_be_posted_continuously_in_the_recipients_viewing_facility_And_basis_this_invoice_recipient_can_avail_of_an_input_tax_credit_However_there_may_be_circumstances_where_invoices_and_debit_notes_are_not_uploaded_by_suppliers\" >Under this new system, the supplier is required to upload the invoice of the supplies made by him during the month in form GST Anx-1 up to the 10th of next month. This invoice will be posted continuously in the recipient\u2019s viewing facility. And basis this invoice recipient can avail of an input tax credit. However, there may be circumstances where invoices and debit notes are not uploaded by suppliers.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#Whether_the_recipient_can_still_avail_the_credit_on_such_invoices_and_debit_notes\" >Whether the recipient can still avail the credit on such invoices and debit notes?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#At_this_point_concept_of_missing_invoices_comes_into_play_that_recipient_can_still_avail_the_credit_on_such_invoices_and_debit_notes_which_are_not_uploaded_by_the_supplier_and_such_invoices_and_debit_notes_under_this_new_system_are_called_missing_invoices\" >At this point concept of missing invoices comes into play, that recipient can still avail the credit on such invoices and debit notes, which are not uploaded by the supplier, and such invoices and debit notes under this new system are called missing invoices.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#However_one_point_which_is_to_be_noted_is_credit_can_be_availed_on_the_missing_invoice_only_such_credit_eligible_under_the_GST_law_If_credit_is_ineligible_then_it_cannot_be_avail_After_looking_at_the_meaning_now_well_see_the_various_aspects_of_Missing_invoice\" >However, one point which is to be noted is credit can be availed on the missing invoice only such credit eligible under the GST law. If credit is ineligible, then it cannot be avail. After looking at the meaning now we\u2019ll see the various aspects of Missing invoice:<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#1_Action_to_be_taken_by_the_recipient\" >1. Action to be taken by the recipient:-<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#As_discuss_earlier_recipient_can_avail_credit_on_the_missing_invoice_but_for_the_purpose_of_avail_credit_he_has_to_disclose_the_amount_of_such_credit_in_serial_no10_of_table_4a_of_GST_RET-1_while_filing_of_GST_RET-1_you_can_see_in_this_form_the_Serial_no_10_is_availing_for_a_provisional_input_tax_credit_on_documents_not_uploaded_by_the_suppliers_Along_with_the_claiming_of_this_credit_the_recipient_is_given_time_to_follow-up_with_the_supplier_and_get_the_missing_invoice_uploaded_from_the_suppliers_in_Form-GST_Anx-1_The_time_given_to_the_recipient_for_follow_up_is_two_tax_periods\" >As discuss earlier recipient can avail credit on the missing invoice but for the purpose of avail credit, he has to disclose the amount of such credit in serial no.10 of table 4(a) of GST RET-1 while filing of GST RET-1 you can see in this form the Serial no. 10 is availing for a provisional input tax credit on documents not uploaded by the suppliers. Along with the claiming of this credit, the recipient is given time to follow-up with the supplier and get the missing invoice uploaded from the suppliers in Form-GST Anx-1. The time given to the recipient for follow up is two tax periods.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#We_will_understand_it_by_taking_an_example\" >We will understand it by taking an example:-<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#1_Save_purchase_invoice_is_received_by_the_recipient_in_October_2020_the_suppliers_not_uploaded_the_invoice_but_the_recipient_is_avail_input_tax_credit_in_the_month_of_October_only\" >1. Save purchase invoice is received by the recipient in October 2020, the suppliers not uploaded the invoice but the recipient is avail input tax credit in the month of October only.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#2_So_now_the_recipient_has_time_to_follow_up_with_the_supplier_up_to_two_tax_periods_that_is_November_2020_and_December_2020_Now_two_things_can_happen_during_this_tax_period\" >2. So now the recipient has time to follow up with the supplier up to two tax periods that is November 2020 and December 2020. Now, two things can happen during this tax period.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#Either_supplier_may_upload_the_invoice_He_may_not_upload_the_invoice\" >Either supplier may upload the invoice&nbsp;\n\n\nHe may not upload the invoice<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#So_well_discuss_the_treatment_in_both_the_scenarios\" >So we\u2019ll discuss the treatment in both the scenarios.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#A_Lets_see_what_if_the_supplier_uploads_the_invoice_within_2_tax_period\" >A. Let\u2019s see what if the supplier uploads the invoice within 2 tax period-&nbsp;<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#1_If_the_supplier_uploads_the_invoice_then_the_recipient_has_to_reverse_such_credit_in_serial_no_3_of_table_4b_of_form_GST_RET-1\" >1. If the supplier uploads the invoice then the recipient has to reverse such credit in serial no. 3 of table 4(b) of form GST RET-1.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#2_The_recipient_is_requiring_reversing_the_credit_because_the_invoice_uploaded_by_the_suppliers_will_be_available_to_the_recipient_for_the_purpose_of_taking_credit_in_his_form_GST_Anx-2\" >2. The recipient is requiring reversing the credit because the invoice uploaded by the suppliers will be available to the recipient for the purpose of taking credit in his form GST Anx-2.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#3_As_the_recipient_is_already_availed_credit_in_October_2020_in_the_example_he_cannot_take_the_credit_for_the_same_invoice_twice_and_therefore_the_reversal_has_to_be_done\" >3. As the recipient is already availed credit in October 2020 in the example he cannot take the credit for the same invoice twice and therefore the reversal has to be done.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#4_I_would_like_to_highlight_that_earlier_as_a_credit_claim_on_the_missing_invoice_was_after_excluding_ineligible_credit_so_values_in_serial_no_3_of_table_4_b_should_also_be_reported_as_net_of_ineligible_credit_only\" >4. I would like to highlight that earlier as a credit claim on the missing invoice was after excluding ineligible credit so values in serial no. 3 of table 4 (b) should also be reported as net of ineligible credit only.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#Note_the_supplier_and_the_recipient_must_have_GST_registration_to_avail_of_the_credit\" >Note: the supplier and the recipient must have GST registration to avail of the credit.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#B_Now_look_at_the_second_possibility_if_the_supplier_does_not_upload_the_invoice_within_2_tax_periods\" >B. Now look at the second possibility, if the supplier does not upload the invoice within 2 tax periods-<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#1_Lets_continue_with_our_example_where_concern_supplier_has_not_uploaded_the_invoice_in_his_form_GST_Anx-1_of_October_November_December_2020_then_the_recipient_has_to_report_the_same_in_table_3L_of_his_Form_GST_Anx-1_of_December_2020_The_details_to_be_given_document_wise_in_table_3L\" >1. Let\u2019s, continue with our example where concern supplier has not uploaded the invoice in his form GST Anx-1 of October, November, December 2020 then the recipient has to report the same in table 3L of his Form GST Anx-1 of December. 2020. The details to be given document wise in table 3L.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#2_The_details_of_documents_uploaded_by_the_recipient_will_be_communicated_to_the_suppliers_Here_is_one_important_point_which_is_to_be_noted_is_missing_invoice_shown_in_table_3L_will_not_get_the_edit_to_the_liability_of_recipient_only_information_to_be_sent_to_the_supplier\" >2. The details of documents uploaded by the recipient will be communicated to the suppliers. Here is one important point which is to be noted is missing invoice shown in table 3L will not get the edit to the liability of recipient only information to be sent to the supplier.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#3_The_only_liability_of_the_recipient_is_to_reverse_the_credit_as_in_when_the_supplier_uploads_the_invoice_in_the_future_since_credit_cannot_be_avail_twice_on_the_same_invoice\" >3. The only liability of the recipient is to reverse the credit as in when the supplier uploads the invoice in the future since credit cannot be avail twice on the same invoice.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-35\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#4_The_reversal_has_to_be_done_in_serial_3_of_table_4b_of_Form_GST_RET-1_as_discussed_earlier\" >4. The reversal has to be done in serial 3 of table 4(b) of Form GST RET-1 as discussed earlier.&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-36\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#5_If_the_recipient_has_opted_to_file_form_GST_RET-1_quarterly_then_such_missing_invoice_has_to_be_reported_in_the_quarter_immediately_subside_in_the_quarter_in_which_credit_was_claimed\" >5. If the recipient has opted to file form GST RET-1 quarterly then such missing invoice has to be reported in the quarter immediately subside in the quarter in which credit was claimed.<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-37\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#2_Now_we_look_at_the_second_Aspect_of_the_missing_invoice_that_is_Liability_of_supplier\" >2. Now we look at the second Aspect of the missing invoice that is Liability of supplier-<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-38\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#The_supplier_has_to_report_the_missing_invoice_as_form_GST_Anx-1_in_the_relevant_table_he_is_also_liable_to_pay_interest_because_of_delay_payment_of_tax\" >The supplier has to report the missing invoice as form GST Anx-1 in the relevant table he is also liable to pay interest because of delay payment of tax.&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-39\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/#Currently_the_rate_of_interest_on_delayed_payment_of_taxes_is_18_So_all_these_things_are_kept_in_mind_relating_to_the_missing_invoice_as_per_the_latest_update_of_government_this_facility_of_availing_input_tax_credit_in_the_missing_invoice_will_be_available_for_the_period_of_six_months_after_the_system_of_new_GST_return_filing_is_being_implemented\" >Currently, the rate of interest on delayed payment of taxes is 18%. So, all these things are kept in mind relating to the missing invoice as per the latest update of government this facility of availing input tax credit in the missing invoice will be available for the period of six months after the system of new GST return filing is being implemented.<\/a><\/li><\/ul><\/nav><\/div>\n<h6><span class=\"ez-toc-section\" id=\"To_understand_Missing_Invoice_Concept_well_be_looking_at_three_things\"><\/span><b>To understand Missing Invoice Concept, we\u2019ll be looking at three things<\/b><span class=\"ez-toc-section-end\"><\/span><\/h6>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"1_Meaning_of_missing_invoice\"><\/span>1. Meaning of missing invoice<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"2_Action_to_be_taken_by_the_recipient\"><\/span>2. Action to be taken by the recipient<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"3_Liability_on_supplier\"><\/span>3. Liability on supplier<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"While_discussing_the_missing_invoice_we_are_going_to_deal_with_three_different_forms_under_the_New_GST_return_system\"><\/span><b>While discussing the missing invoice we are going to deal with three different forms under the New GST return system.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"1_Form_GST_Anx-1\"><\/span><b>1. Form GST Anx-1:&nbsp;<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><b><br \/><\/b><\/h5>\n<h4><span class=\"ez-toc-section\" id=\"In_this_form_details_of_outdoor_supplies_and_import_and_inward_supplies_attracting_reverse_challan_uploaded_by_the_supplier\"><\/span>In this form details of outdoor supplies and import, and inward supplies attracting reverse challan uploaded by the supplier.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"2_Form_GST_Anx-2\"><\/span><b>2. Form GST Anx-2:&nbsp;<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"It_is_for_furnishing_details_of_inward_supplies\"><\/span>It is for furnishing details of inward supplies<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"3_Form_GST_RET-1\"><\/span><b>3. Form GST RET-1:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<div>\n<h4><span class=\"ez-toc-section\" id=\"It_is_the_main_return_that_is_to_be_file_under_the_new_GST_return_and_most_of_the_details_in_this_return_will_be_auto-populated_from_Form_GST_Anx-1_and_Anx-2_of_the_registered_person\"><\/span>It is the main return that is to be file under the new GST return and most of the details in this return will be auto-populated from Form GST Anx-1 and Anx-2 of the registered person.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"It_can_be_a_file_on_a_monthly_and_quarterly_basis_depending_on_the_turnover_Having_understood_this_now_look_at_the_meaning_of_missing_Invoice\"><\/span>It can be a file on a monthly and quarterly basis depending on the turnover. Having understood this now, look at the meaning of missing Invoice<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/div>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"What_is_the_meaning_of_the_missing_invoice\"><\/span><b>What is the meaning of the missing invoice?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"Under_this_new_system_the_supplier_is_required_to_upload_the_invoice_of_the_supplies_made_by_him_during_the_month_in_form_GST_Anx-1_up_to_the_10th_of_next_month_This_invoice_will_be_posted_continuously_in_the_recipients_viewing_facility_And_basis_this_invoice_recipient_can_avail_of_an_input_tax_credit_However_there_may_be_circumstances_where_invoices_and_debit_notes_are_not_uploaded_by_suppliers\"><\/span>Under this new system, the supplier is required to upload the invoice of the supplies made by him during the month in form GST Anx-1 up to the 10th of next month. This invoice will be posted continuously in the recipient\u2019s viewing facility. And basis this invoice recipient can avail of an input tax credit. However, there may be circumstances where invoices and debit notes are not uploaded by suppliers.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"Whether_the_recipient_can_still_avail_the_credit_on_such_invoices_and_debit_notes\"><\/span><b>Whether the recipient can still avail the credit on such invoices and debit notes?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"At_this_point_concept_of_missing_invoices_comes_into_play_that_recipient_can_still_avail_the_credit_on_such_invoices_and_debit_notes_which_are_not_uploaded_by_the_supplier_and_such_invoices_and_debit_notes_under_this_new_system_are_called_missing_invoices\"><\/span>At this point concept of missing invoices comes into play, that recipient can still avail the credit on such invoices and debit notes, which are not uploaded by the supplier, and such invoices and debit notes under this new system are called missing invoices.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"However_one_point_which_is_to_be_noted_is_credit_can_be_availed_on_the_missing_invoice_only_such_credit_eligible_under_the_GST_law_If_credit_is_ineligible_then_it_cannot_be_avail_After_looking_at_the_meaning_now_well_see_the_various_aspects_of_Missing_invoice\"><\/span>\n<ul>\n<li>However, one point which is to be noted is credit can be availed on the missing invoice only such credit eligible under the GST law. If credit is ineligible, then it cannot be avail. After looking at the meaning now we\u2019ll see the various aspects of Missing invoice:<\/li>\n<\/ul>\n<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"1_Action_to_be_taken_by_the_recipient\"><\/span><b>1. Action to be taken by the recipient:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><b><br \/><\/b><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"As_discuss_earlier_recipient_can_avail_credit_on_the_missing_invoice_but_for_the_purpose_of_avail_credit_he_has_to_disclose_the_amount_of_such_credit_in_serial_no10_of_table_4a_of_GST_RET-1_while_filing_of_GST_RET-1_you_can_see_in_this_form_the_Serial_no_10_is_availing_for_a_provisional_input_tax_credit_on_documents_not_uploaded_by_the_suppliers_Along_with_the_claiming_of_this_credit_the_recipient_is_given_time_to_follow-up_with_the_supplier_and_get_the_missing_invoice_uploaded_from_the_suppliers_in_Form-GST_Anx-1_The_time_given_to_the_recipient_for_follow_up_is_two_tax_periods\"><\/span>As discuss earlier recipient can avail credit on the missing invoice but for the purpose of avail credit, he has to disclose the amount of such credit in serial no.10 of table 4(a) of GST RET-1 while filing of GST RET-1 you can see in this form the Serial no. 10 is availing for a provisional input tax credit on documents not uploaded by the suppliers. Along with the claiming of this credit, the recipient is given time to follow-up with the supplier and get the missing invoice uploaded from the suppliers in Form-GST Anx-1. The time given to the recipient for follow up is two tax periods.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"We_will_understand_it_by_taking_an_example\"><\/span><b>We will understand it by taking an example:-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"1_Save_purchase_invoice_is_received_by_the_recipient_in_October_2020_the_suppliers_not_uploaded_the_invoice_but_the_recipient_is_avail_input_tax_credit_in_the_month_of_October_only\"><\/span>1. Save purchase invoice is received by the recipient in October 2020, the suppliers not uploaded the invoice but the recipient is avail input tax credit in the month of October only.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"2_So_now_the_recipient_has_time_to_follow_up_with_the_supplier_up_to_two_tax_periods_that_is_November_2020_and_December_2020_Now_two_things_can_happen_during_this_tax_period\"><\/span>2. So now the recipient has time to follow up with the supplier up to two tax periods that is November 2020 and December 2020. Now, two things can happen during this tax period.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<div>\n<h4><span class=\"ez-toc-section\" id=\"Either_supplier_may_upload_the_invoice_He_may_not_upload_the_invoice\"><\/span>\n<ul>\n<li>Either supplier may upload the invoice&nbsp;<\/li>\n<\/ul>\n<ul>\n<li>He may not upload the invoice<\/li>\n<\/ul>\n<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"So_well_discuss_the_treatment_in_both_the_scenarios\"><\/span><b>So we\u2019ll discuss the treatment in both the scenarios.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"A_Lets_see_what_if_the_supplier_uploads_the_invoice_within_2_tax_period\"><\/span><b>A. Let\u2019s see what if the supplier uploads the invoice within 2 tax period-&nbsp;<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"1_If_the_supplier_uploads_the_invoice_then_the_recipient_has_to_reverse_such_credit_in_serial_no_3_of_table_4b_of_form_GST_RET-1\"><\/span>1. If the supplier uploads the invoice then the recipient has to reverse such credit in serial no. 3 of table 4(b) of form GST RET-1.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"2_The_recipient_is_requiring_reversing_the_credit_because_the_invoice_uploaded_by_the_suppliers_will_be_available_to_the_recipient_for_the_purpose_of_taking_credit_in_his_form_GST_Anx-2\"><\/span>2. The recipient is requiring reversing the credit because the invoice uploaded by the suppliers will be available to the recipient for the purpose of taking credit in his form GST Anx-2.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"3_As_the_recipient_is_already_availed_credit_in_October_2020_in_the_example_he_cannot_take_the_credit_for_the_same_invoice_twice_and_therefore_the_reversal_has_to_be_done\"><\/span>3. As the recipient is already availed credit in October 2020 in the example he cannot take the credit for the same invoice twice and therefore the reversal has to be done.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"4_I_would_like_to_highlight_that_earlier_as_a_credit_claim_on_the_missing_invoice_was_after_excluding_ineligible_credit_so_values_in_serial_no_3_of_table_4_b_should_also_be_reported_as_net_of_ineligible_credit_only\"><\/span>4. I would like to highlight that earlier as a credit claim on the missing invoice was after excluding ineligible credit so values in serial no. 3 of table 4 (b) should also be reported as net of ineligible credit only.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"Note_the_supplier_and_the_recipient_must_have_GST_registration_to_avail_of_the_credit\"><\/span><b>Note<\/b>: the supplier and the recipient must have <b><a href=\"https:\/\/www.legalsalaah.com\/gst-registration-online.html\" target=\"_blank\"><font color=\"#085294\">GST registration<\/font><\/a><\/b> to avail of the credit.<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"B_Now_look_at_the_second_possibility_if_the_supplier_does_not_upload_the_invoice_within_2_tax_periods\"><\/span><b>B. Now look at the second possibility, if the supplier does not upload the invoice within 2 tax periods-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"1_Lets_continue_with_our_example_where_concern_supplier_has_not_uploaded_the_invoice_in_his_form_GST_Anx-1_of_October_November_December_2020_then_the_recipient_has_to_report_the_same_in_table_3L_of_his_Form_GST_Anx-1_of_December_2020_The_details_to_be_given_document_wise_in_table_3L\"><\/span>1. Let\u2019s, continue with our example where concern supplier has not uploaded the invoice in his form GST Anx-1 of October, November, December 2020 then the recipient has to report the same in table 3L of his Form GST Anx-1 of December. 2020. The details to be given document wise in table 3L.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"2_The_details_of_documents_uploaded_by_the_recipient_will_be_communicated_to_the_suppliers_Here_is_one_important_point_which_is_to_be_noted_is_missing_invoice_shown_in_table_3L_will_not_get_the_edit_to_the_liability_of_recipient_only_information_to_be_sent_to_the_supplier\"><\/span>2. The details of documents uploaded by the recipient will be communicated to the suppliers. Here is one important point which is to be noted is missing invoice shown in table 3L will not get the edit to the liability of recipient only information to be sent to the supplier.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"3_The_only_liability_of_the_recipient_is_to_reverse_the_credit_as_in_when_the_supplier_uploads_the_invoice_in_the_future_since_credit_cannot_be_avail_twice_on_the_same_invoice\"><\/span>3. The only liability of the recipient is to reverse the credit as in when the supplier uploads the invoice in the future since credit cannot be avail twice on the same invoice.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"4_The_reversal_has_to_be_done_in_serial_3_of_table_4b_of_Form_GST_RET-1_as_discussed_earlier\"><\/span>4. The reversal has to be done in serial 3 of table 4(b) of Form GST RET-1 as discussed earlier.&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"5_If_the_recipient_has_opted_to_file_form_GST_RET-1_quarterly_then_such_missing_invoice_has_to_be_reported_in_the_quarter_immediately_subside_in_the_quarter_in_which_credit_was_claimed\"><\/span>5. If the recipient has opted to file form GST RET-1 quarterly then such missing invoice has to be reported in the quarter immediately subside in the quarter in which credit was claimed.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h5><span class=\"ez-toc-section\" id=\"2_Now_we_look_at_the_second_Aspect_of_the_missing_invoice_that_is_Liability_of_supplier\"><\/span><b>2. Now we look at the second Aspect of the missing invoice that is Liability of supplier-<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"The_supplier_has_to_report_the_missing_invoice_as_form_GST_Anx-1_in_the_relevant_table_he_is_also_liable_to_pay_interest_because_of_delay_payment_of_tax\"><\/span>The supplier has to report the missing invoice as form GST Anx-1 in the relevant table he is also liable to pay interest because of delay payment of tax.&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h6><\/h6>\n<h4><span class=\"ez-toc-section\" id=\"Currently_the_rate_of_interest_on_delayed_payment_of_taxes_is_18_So_all_these_things_are_kept_in_mind_relating_to_the_missing_invoice_as_per_the_latest_update_of_government_this_facility_of_availing_input_tax_credit_in_the_missing_invoice_will_be_available_for_the_period_of_six_months_after_the_system_of_new_GST_return_filing_is_being_implemented\"><\/span>Currently, the rate of interest on delayed payment of taxes is 18%. So, all these things are kept in mind relating to the missing invoice as per the latest update of government this facility of availing input tax credit in the missing invoice will be available for the period of six months after the system of new <b><a href=\"https:\/\/www.legalsalaah.com\/gst-return-filing.html\" target=\"_blank\"><font color=\"#085294\">GST return filing<\/font><\/a><\/b> is being implemented.<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<\/div>\n<div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>At the time of filing return the supplier falls and forgets to submit some invoices and that\u2019s why they charge some interest on that if not file in the given period it is described here about the clear concept of missing invoice in new GST return system.                       <\/p>\n","protected":false},"author":1,"featured_media":514,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-287","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Missing invoice concept in new GST return<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalsalaah.com\/blog\/missing-invoice-concept-in-new-gst-return\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Missing invoice concept in new GST return\" \/>\n<meta property=\"og:description\" content=\"At 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