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Missing invoice

05 April 2021

hi everyone I missed one invoice while filing the march returns of GSTR 1 and GSTR 3b for the fy 2020 -21 . how to rectify .

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7 Replies

RENU SHARMA (1388 Points)
Replied 05 April 2021

You can show this invoice detail in next month return

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shuba Kirthi (87 Points)
Replied 05 April 2021

In next month return I can't show it as March month sales na

RENU SHARMA (1388 Points)
Replied 05 April 2021

As per section 37(3) the time limit for rectification of mismatch or omission shall be earlier of the following
1. return U/s 39 for the month of September of following the end the financial year to which such details pertain .or
2. date of filling of the relevant annual return

pay the tax with interest

shuba Kirthi (87 Points)
Replied 05 April 2021

Thank you renu I will reconcile in annual return

Bhavika Kothari (CA) (1258 Points)
Replied 09 April 2021

You can upload this invoice in April 2021 and pay liability too. Only thing is you will have to pay interest too on this invoice

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shuba Kirthi (87 Points)
Replied 09 April 2021

Thank you

CMA Poornima Madhava (CMA) (13112 Points)
Replied 10 April 2021

Originally posted by : shuba Kirthi
	Thank you renu I will reconcile in annual return

1) Time limit to upload invoices pertaining FY20-21 would be 20th Oct 2021 (due date to file return for Sep21) or date of filing of annual return, whichever is earlier. Annual return would be due in Dec 2021 and hence due date to upload the missing invoice would be 20/10/21, in this case.

2) You may defer to upload this transaction any time till 20th Oct, but only thing to note is that you will have to pay interest from March to Oct 21, but if you upload in April 21, interest would be payable only from March to April 21.