Goods sold but invoice not issued

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If you've sold goods without issuing an invoice and subsequently paid GST and penalties, you should issue a regular tax invoice to regularise your stock and sales records. This allows you to book the sales revenue and offset the GST liability with the amount already paid via DRC-03. The penalty should be recorded separately as an inadmissible expense for Income Tax purposes. This process ensures your GSTR-1 and GSTR-3B accurately reflect the transactions and payments made.

jaigurudev

jaigurudev (Querist)
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13 September 2026 sir,
i have sold goods but invoice not issued because our accountant was absent gst officer visited and impose tax and penalty and same has been paid through drc-03 before scn.how to show this is books of account.should i issue invoice for the goods sold?please clear this puzzle

Aashok Kumar Sharma online

Aashok Kumar Sharma

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13 September 2026 Issue a regular tax invoice to regularize stock and sales in your books. Book the sales revenue, clear the Output GST liability using the tax paid via DRC-03, and record the penalty separately as an inadmissible expense under Income Tax.

jaigurudev

jaigurudev (Querist)
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14 September 2026 sir, you have not clear my doubt about how to show in gstr-1 and gstr-3b if i show in gstr-1 gstr-3b will show liability which is already paid through drc-03 section 74A9 before scn
with thanks

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