How to add last year March invoice to current GSTr1 return

This query is : Resolved

binu sukumaran (Querist)
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10 July 2025 sir,
while checking Book of account for auditing 2 march invoice forgot to book in 2024-25 gstr1 return
Can we add this two invoice to june 25return.
is there is last date for updating missing /difference invoice .
Please update
Binu

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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12 August 2025 Can you add those missed March invoices to June return?
No, you cannot add invoices pertaining to the previous financial year in the current year’s GSTR-1 return.
GSTR-1 return period corresponds strictly to the invoice date. So March 2025 invoices must be declared in the GSTR-1 return for March 2025 or the relevant return period in FY 2024-25.
How to rectify missed invoices?
You should file a “Revised Return” or “Amendment” for the original return period (March 2025 in this case).
You can revise the March 2025 return up to the due date of filing GSTR-1 for September 2025 (usually 31st October 2025). After this, revisions are not allowed.
So, you must revise the March 2025 GSTR-1 return and include those two missed invoices there, not in June 2025 return.
What if revision period has passed?
If the revision window is closed, you cannot amend GSTR-1 for that period.
Then you must show those invoices in GSTR-1 of the current period (June 2025) as “Amendments to previous returns” using Table 9 (Amendments to B2B invoices) or the respective amendments table.
Make sure to correctly mention the original invoice date and GSTIN details.
Summary:
Scenario Action
Revision period still open Revise March 2025 GSTR-1, include missed invoices
Revision period closed Include invoices as amendments in June 2025 GSTR-1 using amendment tables
Deadline for revisions: For quarterly filers, revised return can be filed up to the due date of filing GSTR-1 of the quarter following the quarter in which original return was filed.

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