Invoice missed in GSTR-3 B

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This query is : Resolved

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If you've missed reporting a sales invoice in your GSTR-3B, you can include it in the next month's GSTR-3B filing. The outstanding tax should be paid along with interest from the original due date. Ensure your GSTR-1 accurately reflects the invoice in the month it relates to. It's advisable to file GSTR-1 first, especially as GSTR-3B liabilities are now auto-filled from GSTR-1.

Himanshu Agarwal

Himanshu Agarwal (Querist)

21 July 2020 Dear all,
If i filled my GSTR 3B and missed some sales invoice
further the GSTR 1 is pending to be filled.
Should we show all the invoice in GSTR 1
and the excess tax amount need to paid with interest in next month or how can i pay the difference tax amount now

CA Ankith Jain

CA Ankith Jain (Expert)

25 July 2020 If any of the invoice is missed in 3B, it could be shown in next month's 3B and the necessary tax can be paid along with the interest. And in GSTR-1, you could show the invoice in the month in which it is related. For any queries related to gst or income tax, you could contact caankithjain@gmail.com

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

29 October 2026 Current practice: report missed invoices in the next GSTR-1 (or in GSTR-1A of the same month before filing GSTR-3B), and pay the tax in the next GSTR-3B with interest u/s 50(1) from the original due date; since 3B liability is now auto-filled from GSTR-1, file GSTR-1 first.

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