10 May 2022
As it is a B2B bill enter the bill with the original date and invoice number in April 2022 return. However, if you do not have sufficient ITC to set off the output tax liability as at the end of the March, then in GSTR 3B show it as April Sale and pay interest @ 18% p.a. and show it clearly in the tax breakup wise liability in GSTR 3B.
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