August invoice forgot to upload (gstr 1)

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

03 January 2018 I have uploaded the september return later realising i had to add August invoice into it too.
Now whats the procedure to correct this mistake?

Can i add this details in December Quarter Return?

Querist : Anonymous

Querist : Anonymous (Querist)

05 January 2018 Anyone???ANy option?

Asha Kanta Sharma online

Asha Kanta Sharma

(Expert)
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12 July 2024 If you have realized that you missed including invoices from August in your September return, here are the steps you can take to correct this mistake:

### Procedure to Correct the Mistake:

1. **Revised Return**:
- Typically, under GST regulations, you cannot revise a return once it has been filed. However, you can make corrections to the details reported in the next month's return.

2. **Addition in Subsequent Return**:
- Since you missed including August invoices in your September return, you should include these invoices in your subsequent return, which would be your October return if you file monthly, or your December quarter return if you file quarterly.

3. **Adjustment of Tax Liability**:
- When you include the missed invoices in the subsequent return, adjust the tax liability accordingly. Include the details of the missed invoices and calculate the tax payable or credit available as per the corrected information.

4. **Payment of Tax Due**:
- If there is any additional tax liability due because of the inclusion of August invoices, ensure that you pay the tax along with interest, if applicable, to avoid penalties.

5. **Documentation**:
- Maintain proper documentation of the correction made and the reasons for the adjustment in case of any future audits or inquiries by tax authorities.

### Specifics for December Quarter Return:

- If you are filing quarterly returns and your mistake was in the September quarter, you can indeed include the missed August invoices in your December quarter return.
- Ensure that the correction is clearly marked and documented in your December quarter return to reflect the accurate details.

### Additional Considerations:

- **Interest and Penalties**: If there is any additional tax liability due to the inclusion of missed invoices, calculate and pay the interest along with the tax to avoid penalties.

- **Consult a Tax Professional**: If you are uncertain about the correct procedure or the implications of the mistake, it's advisable to consult with a tax professional who can provide guidance specific to your situation and ensure compliance with GST regulations.

By following these steps and including the missed invoices in your subsequent return (October monthly return or December quarter return), you can rectify the mistake effectively and maintain compliance with GST regulations.

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