GST - Missed Invoice

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This query is : Resolved

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A business missed reporting one of two invoices issued in October 2021 on their GST return, meaning the customer didn't receive credit. The query seeks to understand how to rectify this omission through the return process. It also asks about the interest and penalty implications for the IGST amount of Rs 86,400, with a suggestion to include it in the March GSTR 1 and 3b, paying only interest and no penalty.

CMA Omkar.TIlve

CMA Omkar.TIlve (Querist)
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25 March 2022 Two invoices were raised in the month of Oct 2021. First invoice was on 01/10/2021 & second on 31/10/2021. However only the second got reported in retrun. As such the customer the customer did not get credit for first retrun.
Q1. How can this be rectified through return
Q2. Interest and penalty to be paid (tax amount IGST Rs 86,400)