Revised GSTR-1 & GSTR-3B for March 2025
This query is : Resolved
18 May 2025
Dear Experts, by oversight we omitted one Invoice to include in March'25 GST Returns. When found the omission we paid GST for that Invoice on 18.05.2025.
How to insert that Invoice in 2024-25 in GST Returns. Please guide us. If there was any error, GST Authorities use to send Notice after two or three years imposing heavy penalty.
If we add that Invoice in June 2025 quarterly GSTR-1 and GSTR-3B will it be included in
GST 2024-25 Accounts. Or have we to file Annual Return
How to insert that Invoice in 2024-25 in GST Returns. Please guide us. If there was any error, GST Authorities use to send Notice after two or three years imposing heavy penalty.
If we add that Invoice in June 2025 quarterly GSTR-1 and GSTR-3B will it be included in
GST 2024-25 Accounts. Or have we to file Annual Return
24 May 2025
Report the Missed Invoice in the Next GSTR-1 & GSTR-3B
Since the GST for the invoice was paid in May 2025, you can include the invoice in the:
May 2025 GSTR-1 (due in June), OR
Q1 (April–June) 2025 GSTR-1, if you are filing quarterly.
Include the tax payment in May 2025 GSTR-3B.
✅ This is legally permitted as per Section 37(3) and Section 39(9) of the CGST Act:
You are allowed to rectify or add any omitted invoices before November 30 of the following financial year.
For FY 2024–25, this means corrections are allowed up to 30.11.2025.
Since the GST for the invoice was paid in May 2025, you can include the invoice in the:
May 2025 GSTR-1 (due in June), OR
Q1 (April–June) 2025 GSTR-1, if you are filing quarterly.
Include the tax payment in May 2025 GSTR-3B.
✅ This is legally permitted as per Section 37(3) and Section 39(9) of the CGST Act:
You are allowed to rectify or add any omitted invoices before November 30 of the following financial year.
For FY 2024–25, this means corrections are allowed up to 30.11.2025.
24 May 2025
Effect on Financial Year Reporting
Even though you're adding the invoice in May or June 2025:
It will still be part of FY 2024–25, because the invoice date is in March 2025.
In your books of accounts and Annual Return (GSTR-9), this invoice will be shown in FY 2024–25.
Filing the Annual Return (GSTR-9)
When you file GSTR-9 for FY 2024–25, include:
All originally reported invoices,
Plus this omitted but later paid invoice (mention it in the reconciliation section).
This ensures the GST department sees that you've declared and paid tax, even if it was done after March but before the due date for corrections (30.11.2025).
Even though you're adding the invoice in May or June 2025:
It will still be part of FY 2024–25, because the invoice date is in March 2025.
In your books of accounts and Annual Return (GSTR-9), this invoice will be shown in FY 2024–25.
Filing the Annual Return (GSTR-9)
When you file GSTR-9 for FY 2024–25, include:
All originally reported invoices,
Plus this omitted but later paid invoice (mention it in the reconciliation section).
This ensures the GST department sees that you've declared and paid tax, even if it was done after March but before the due date for corrections (30.11.2025).
Message likes :
1 times
25 May 2025
Thank you Mr.Ram Avtar Singh for your kindness and detailed replies. Is it a must to file Annual Returns in GSTR-9 and GSTR-9C for this late inclusion of omitted Invoice as our turnovrer is much less than the turnover fixed to file Annual Returns under GST Act.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- REGARDING AVAILABILITY OF ITC UNDER SECTION 17(5) FOR TRANSPORTATION OF PASSENGER SERVICES
- Original return filed under Old scheme, can we file updated return under old scheme?
- LTCG and Speculative gain treatment
- Ladki bahin yojna
- Regarding Savings Bank Account of NRI conversion into NRO account
- IRT section to claim fuel + driver salary+ insurance premium on company leased car (old tax regime)
- Tfr of share in under const. shop to close relative without consideration, what documentation requir
- International visit expenses
- GST-Marketing Research Organization
- ITR Type to be used for the FY 2024-25
- Capital Gain on Equity ETF without STT
- Gst invoice for sale of old car
- GST Audit Quaries
- WRONG BILL ISSUED BY SUPPLIER
- ITC Balance write off from Balance Sheet
- TDS Rate on Annual Membership Fees paid to Times India
- MCA filings and Compliance Practice
- Tax Audit applicable for fy 24-25
- Advance paid and received against Property plant and Equipment
- How to present in balance sheet as per scheduled III of company Act
Trending Online Classes
-
Live Course on EPF & ESI Act - Mastercourse(With Govt Certificate)
Mr.Balamurugan Ranganathan16 June 2025
CAclubindia
