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Sale bills or Purchase Bills or Debit notes or Credit notes relevant for the financial year 2017-18 can be added or updated in GSTR-1 or Input tax credit can be taken in GSTR-3B till 11-04-2019 for Monthly return filers and 30-04-2019 for quarterly return filers.
Pursuant to GST council decisions in its 31st Meeting 22nd December, 2018, an order no. 02/2018 has been issued on 31.12.2018 to allow correction of input tax credit, Debit notes, credit notes or outward supply till due date of filing monthly/quarterly for March, 2019.
1. Short title––This Order may be called the Central Goods and Services Tax (Second Removal of Difficulties) Order, 2018.-
2. In sub-section (4) of section 16 of the said Act, the following proviso shall be inserted, namely: –
“Provided that the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under section 39 for the month of September, 2018 till the due date of furnishing of the return under the said section for the month of March, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier under sub-section (1) of section 37 till the due date for furnishing the details under sub-section (1) of said section for the month of March, 2019.”.
3. In sub-section (3) of section 37 of the said Act, after the existing proviso, the following proviso shall be inserted, namely: ––
“Provided further that the 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, 2018 till the due date for furnishing the details under subsection (1) for the month of March, 2019 or for the quarter January, 2019 to March, 2019.”
