SALE TO E COMMERCE
This query is : Resolved
31 May 2025
HELLO, Sale through Flipkart in month of March 2025 but inadvertenly, it was not recorded in R1 of March 2025 and nor TDS/TCS return filed. Can we Add this sale in R 1 of May 2025. What will be consequences for not filing TDS/TCS return. Financial year changed, how to reconcile in Annual Return. Learned experts valuable opinions are sought in this query. Thanks an early response is highly appreciated.
02 June 2025
urgent resolve required
12 August 2025
1. Can you add March 2025 sale in GSTR-1 of May 2025?
No, sales should ideally be reported in the month they occurred—in your case, March 2025.
GST rules require invoices to be reported in the month of invoice issuance (March).
You cannot shift March sales to May GSTR-1 as it would be a mismatch and incorrect reporting.
2. How to rectify?
Option A: Amend March 2025 GSTR-1
You can file a revised GSTR-1 for March 2025 before filing the annual return (GSTR-9).
This will add the missed sales in the correct period.
Option B: Add sales in April 2025 (if filing window still open)
Some taxpayers add missed sales in subsequent month, but it's not strictly correct.
This can invite scrutiny, so amendment of March return is preferred.
3. Consequences for not filing TDS/TCS return
If TDS/TCS is applicable on such sales (like e-commerce operator deducting TCS under Section 52 of CGST Act):
Non-filing attracts interest at 18% p.a. on tax amount.
Penalty and late fees for delayed filing.
TDS/TCS credit to you will be delayed, affecting your input tax credit claim.
4. Reconciliation in Annual Return (GSTR-9)
GSTR-9 requires you to disclose any differences between GSTR-1 and GSTR-3B.
You must reconcile the missed sale in March while filing GSTR-9 for FY 2024-25 by showing the amended sales figures.
This ensures your annual return reflects true sales and taxes.
5. Recommendations:
Immediately amend March GSTR-1 and pay any tax, interest, and penalty due.
Ensure TDS/TCS returns are filed to avoid complications.
Maintain proper documentation of amendments and communications with Flipkart.
Consult your tax consultant or GST practitioner for smooth rectification.
No, sales should ideally be reported in the month they occurred—in your case, March 2025.
GST rules require invoices to be reported in the month of invoice issuance (March).
You cannot shift March sales to May GSTR-1 as it would be a mismatch and incorrect reporting.
2. How to rectify?
Option A: Amend March 2025 GSTR-1
You can file a revised GSTR-1 for March 2025 before filing the annual return (GSTR-9).
This will add the missed sales in the correct period.
Option B: Add sales in April 2025 (if filing window still open)
Some taxpayers add missed sales in subsequent month, but it's not strictly correct.
This can invite scrutiny, so amendment of March return is preferred.
3. Consequences for not filing TDS/TCS return
If TDS/TCS is applicable on such sales (like e-commerce operator deducting TCS under Section 52 of CGST Act):
Non-filing attracts interest at 18% p.a. on tax amount.
Penalty and late fees for delayed filing.
TDS/TCS credit to you will be delayed, affecting your input tax credit claim.
4. Reconciliation in Annual Return (GSTR-9)
GSTR-9 requires you to disclose any differences between GSTR-1 and GSTR-3B.
You must reconcile the missed sale in March while filing GSTR-9 for FY 2024-25 by showing the amended sales figures.
This ensures your annual return reflects true sales and taxes.
5. Recommendations:
Immediately amend March GSTR-1 and pay any tax, interest, and penalty due.
Ensure TDS/TCS returns are filed to avoid complications.
Maintain proper documentation of amendments and communications with Flipkart.
Consult your tax consultant or GST practitioner for smooth rectification.
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