E- Invoice and GSTR1

In case if you forgot or missed to upload and save some of your invoices for GSTR 1 then it is important to include those invoices in GSTR 1. But after submission of GSTR 1, it is not allowed to make changes in filed/ submitted GSTR 1 as well as there is no concept of revised GSTR 1 under GST return process.

You can include those invoices in next return

Thanks for your immediate response. But how can we do it in next month through e- INVOICE or Directly added in GSTR-1?

Failure to generate IRN is considered as a failure of issuance of invoice. This is laid down in sub-rule (5) of rule 48 of the CGST Rules

Non-issuance of e-invoice is an offence under GST and thus attracts penal provisions. Below are some of the penalties for non-issuance of invoice or issuance of incorrect invoice:

Penalty for non-issuance of invoice- 100% of the tax due or Rs.10,000, whichever is higher.
Penalty for incorrect invoicing is Rs.25,000