Go Ad-Free on CAclubindia with Daily Mobile Updates. Subscribe Now!

Forget to add in invoice in GSTR 1

Yasir (article assistant ) (466 Points)

02 October 2024

while filling GSTR 10 for the month July 2023
we forgot to add 2 B2B invoice in GSTR 1
Now we want to add in this financial year pls guide me how to upload it

Reply
Follow
Share

4 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14801 Points)
Replied 02 October 2024

Is it GSTR 10 or GSTR 1, please Cerify?.

1 Like

Upgrade to CAclubindia Pro. Subscribe Now!

Yasir (article assistant ) (466 Points)
Replied 02 October 2024

GSTR 1

prasad Nilugal ( GST Practitioner & Accounts ) (14801 Points)
Replied 02 October 2024

As per the Section 39(9) of the CGST Act , you can report in GSTR 1 in the Current month if invoices are of July 23 , however interest applicable. Last date to report any error or correction of F.Y 23-24 in GSTR1 as per the section 39(9) is November 30 .( please refer section amended till date and Confirm) .

Khushbu Bansal (student) (48 Points)
Replied 04 October 2024

Navigate to GSTR-1:
- On the dashboard, go to Services > Returns > Returns Dashboard.
- Select the financial year and return filing period for which you are currently filing the return (for example, September 2023 or any future period within the same financial year).
Add the Missed Invoices:
- Under the B2B (4A, 4B, 4C, 6B, 6C) section of GSTR-1, you can add the invoices that were missed in July.
- Ensure you provide the correct invoice number, date, and value, along with the proper GSTIN of the recipient.
Amendment for Previous Period:
- If the invoice pertains to July 2023, make sure you amend the details in the correct section. Usually, there will be an option to amend details of invoices for earlier months within the same financial year.
- Use the Table 9A (Amendments to B2B invoices) for adding or correcting any missed details of a previously filed return.
Save and Submit:
- After entering the correct details, save your work.
- Submit and file the return after verifying all the added invoices.
Payment Adjustment (if any):
- If there is any tax liability arising from the added invoices, make sure to pay the due tax using the Payment of Tax option.
File GSTR-3B (if needed):
- Adjust the tax liability (if any) in the corresponding month’s GSTR-3B filing.

Missed invoices can be added in any GSTR-1 filing for the current financial year until the return filing deadline for September (or the 2nd quarter) of the next financial year.
Ensure to reconcile the data with your recipients' GSTR-2A/GSTR-2B to avoid discrepancies.