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GST Bills not filed

08 July 2024

Dear team
while filing the return of my client I forgot to upload 3 invoices in the period of July -23 . and not pay the tax in 3b .how to rectify this issue please advise

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3 Replies

NAVEEN (Sr.ACCOUNTANT) (254 Points)
Replied 08 July 2024

Can include the bill in the next GSTR1 and have to pay the tax and interest if applicable.If you are having sufficient exces ITC to cover the omitted tax during the period then interest is not applicable

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CA Anoop Kumar Sharma (Accounts Manager) (1799 Points)
Replied 08 July 2024

You should upload the missing invoices in the next GSTR-1 return so the recipient can claim the input tax credit (ITC). Calculate and pay the interest on the delayed tax payment & File DRC-03.Interest is not pay when you have sufficient ITC. Keep all records of communications, payment receipts, and documents to support the future.