Revised GSTR-1 &amp GSTR-3B for March 2025

This query is : Resolved

Quick Summary

If you've missed including an invoice in your March 2025 GST returns, you can still add it. The invoice can be reported in your next GSTR-1 (due in June, or Q1 if filing quarterly) and the corresponding tax in your May 2025 GSTR-3B. This is permissible under the CGST Act, allowing corrections up to 30th November of the following financial year. Crucially, even though reported later, the invoice will be correctly accounted for in the 2024-25 financial year for your books and annual return.

Ramaswamy Thiyagarajan

Ramaswamy Thiyagarajan (Querist)
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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

Ram Avtar Singh

Ram Avtar Singh (Expert)
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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.

Ram Avtar Singh

Ram Avtar Singh (Expert)
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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).

Message likes : 1 times

Ramaswamy Thiyagarajan

Ramaswamy Thiyagarajan (Querist)
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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.

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