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Missed Invoices in GSTR 1 & 3B

CMA Sravan Kumar (Accounts Manager) (647 Points)

26 April 2022

Hi all,
Pls clarify..
One of our client, Missed filing Invoices in GSTR 1 & 3B of Rs.14 Lakhs for the month of Mar,2022. What action can be taken..!
1. Can I file it in the Apr, 2022 ( i.e. Next financial year )?? But turnover won't reflect in the PY right..
Pls answer ..

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7 Replies

Eswar Reddy S (CFO- at NHTF) (58270 Points)
Replied 26 April 2022

You can upload in April but consider the invoice dates as March and pay interest also

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Kesavaraj S (578 Points)
Replied 26 April 2022

You can show the left Mar'22 in Apr'22 Month return with Mar'22 Return so that It can reflect in 2A of Mar'22

1 Like

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 26 April 2022

As per Circular 26/2017 GST , can report missed sale in your subsequent return . As in you case it's going to next fy , so do prepare the reco for the same & capture the same in your annual return as accordingly.

Note : As already replied , if it is B2C sale then ammend the March sale in April's month GSTR 1 & in case if it is b2b then can add the same under tab 4 of GSTR 1 of April with its original date .

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 26 April 2022

**And plz do report the liability of previous month (March missed invoices) while filling GSTr 3B for April month .

Note : Interest neetd to deposit @ 18%

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Eswar Reddy S (CFO- at NHTF) (58270 Points)
Replied 27 April 2022

GST reconciliation can save you if you pay the interest as said by above member

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CMA Sravan Kumar (Accounts Manager) (647 Points)
Replied 27 April 2022

Thank you all Sirs for your quick response 🙏🙏🙏 Ok I am clarified with your responses

sujeet kumar mishra (MBA) (22 Points)
Replied 14 July 2024

I have missed one sales invoice of last financial year of november-2023 to file gstr1 and 3b. can i file present financial year 24-25 in july month gstr1 ?