Advance Receipt

Murugesan (Asst. Manager - Finance)   (180 Points)

30 May 2018  
We are a Private Limited Company and in Apr-2018, we are having the ITC Balance. We have missed a Advance Receipt entry in GSTR-3B. Now we are going to file the GSTR-1 for Apr-2018. Shall we declare the same now in GSTR-1? If yes, is there any interest applicable for the same?
Otherwise we have to declare the same in May-2018?
Pls note that we having the ITC more than the liability. Pls clarify