Missing B2C invoices of previous year

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This query is : Resolved

Quick Summary

If you've missed reporting some B2C invoices from March 2021 in your GSTR 1 and 3B filings, you can rectify this. The recommended approach is to include these invoices in your September 2021 GSTR 1 and 3B returns, paying any applicable interest. Alternatively, for B2C transactions, you can use the DRC-03 form to pay the tax and declare the correct sales in your annual return.

vishal kadam

vishal kadam (Querist)

01 October 2021 Greetings to all Respected,
I have missed some B2C invoices to report in March 2021's GSTR 1 and 3B, now I want to report the same in current month's GSTR 1. So, you all are requested to guide me, how I can do the same.

CMA Poornima Madhava

CMA Poornima Madhava (Expert)

01 October 2021 This can be done while filing return for sep 2021. Tax to be paid with interest while filing gstr3b

CA Altamush Zafar

CA Altamush Zafar (Expert)

01 October 2021 Show it in your GSTR-1 & 3B of September month. Or alternatively since it is b2c you can pay through DRC-03 and show the correct sales in your annual returns.

vishal kadam

vishal kadam (Querist)

07 October 2021 Thanks to all experts for reply.

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