ANNUAL RETUTN

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Yes, you can report B2C sales that were missed in GSTR 1 within your GSTR 9 Annual Return. However, simply reporting them isn't enough; the tax liability must also be settled. If the sales were also omitted from GSTR 3B, you'll need to pay the outstanding tax along with 18% interest using Form DRC-03 before or during the GSTR 9 filing. Be aware that the deadline for amending GSTR 1 and GSTR 3B for the 2024-25 financial year has passed.

Ranjit Shitole

Ranjit Shitole (Querist)

26 December 2025 B2C Sales not reported in GSTR 1 can we report while filling Annual Return GSTR 9.

Dhirajlal Rambhia

Dhirajlal Rambhia

(Expert)

28 December 2025 Yes, B2C sales not reported in GSTR-1 can be reported while filing your Annual Return GSTR-9. GSTR-9 allows you to manually edit most auto-populated cells to reflect the actual taxable values and tax liability for the financial year.

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Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

14 November 2026 Yes, but reporting the sales in GSTR-9 is only half of the fix. The tax must also be paid. How you do it depends on whether the sales were left out of GSTR-3B too.

1. Missed in GSTR-1 but included in GSTR-3B (tax already paid). Report them in GSTR-9 Table 4A (B2C) by editing the auto-filled values. No further payment is needed.

2. Missed in both GSTR-1 and GSTR-3B (tax not paid).
• For FY 2024-25, the window to add them through GSTR-1 or 3B closed on 30 November 2025 (Sec 37(3)/39(9)).
• Report them in GSTR-9 Table 4A. Pay the tax through DRC-03 (cash only) with interest under Sec 50 at 18%, before or while filing GSTR-9. Table 14 will show the differential tax paid.
• Mention the DRC-03 ARN in your working papers. If GSTR-9C applies (turnover above Rs 5 crore), reconcile there too.

3. Do not report them only in GSTR-9 without paying. The difference will surface as a liability mismatch through ASMT-10 or a Sec 73/74A notice, with penalty on top.

Overall Summary: B2C sales missed in GSTR-1 can be reported in GSTR-9 Table 4A. If they were also missed in GSTR-3B, pay the tax and 18% interest through DRC-03, because the GSTR-1 and 3B amendment window for FY 2024-25 closed on 30 November 2025.

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