GSTR-1 Query

Abdul Jillani asked 4 years ago

I am a contractor and works in different PSUs . I raised my bill for the period of 01-07-2017 to 31-07-2017 on 05.08.2017 through invoice. But when I enter details of invoices in gst portal for tax period as july17 then invoice date as 05.08.2017 shows error as ‘date of invoice should not exceed tax period’ . Kindly suggest me correct tax period and procedure.

1 Answers
Aman answered 4 years ago

Dear Abdul Jillani,
Kindly focus on following two cut-off-date in GST:-

  1. Time limit to raise an invoice for period is 30 days.
  2. Normal time limit to file GSTR-1 i.e detail of outward supplies is 10 days. (Except July and august for which this period is extended, to Know extended time limit click here.)

Take an example of Dec.-17, a contractor is required to raise invoice upto 30th Jan. But he is required to file GSTR-1 for Dec.-17 upto 10th Jan. Think how is it possible to file detail of all invoice upto 10th Jan. if I am supposed to raise invoice upto 30th Jan.
Now come to solution,
In the above example, GST period of Dec.-17 does not mean work period, It mean taxable event like invoicing occurring in the month of Dec. I mean to say for invoice raised in the month of Dec.-17, you need to file GSTR-1 upto 10th Jan. For those invoice which are raised in Jan.-17 instead of fact that they belong to period Dec.-17, GSTR-1 is required to be filed upto 10th Feb. Do you get the point?
Now come to your case,
For the period of July-17, you need to file GSTR-1 upto 10th September-2017, But that is for invoice raised/taxable event occurred in the month of July-17. For the period of 01-07-2017 to 31-07-2017, invoice is raised on 05-08-2017 which is well in time. You need to file the same in GSTR-1 of August -2017 for which last date is extended upto 5th October.

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