Supplier raises an invoice on 30.08.2017 and discloses the same in FORM GSTR-1 for August 2017. Recipient receives the goods and records the inward supply in his books of account on 01.09.2017. How will the inward supply of the recipient and outward supply of the supplier match?

As per Section 37, details of inward supply of the recipient should match with the outward supply declared by the supplier for the current tax period or for the earlier tax period. In this case, the inward supply of the recipient is filed for the period September 2017 and will match with the outward supply of the supplier filed for the period August 2017.

(ICAI FAQ PUBLICATION 06-09-2017 -: Returns : FAQ NO. 13)