E Invoice and GSTR 1

Here invoices filed in the next month and Interest paid for the missed value. So, no issues.

Taxpayer will prepare the details like missed details and it's interest paid details for future reference.
It's useful if dept inssue any notice...

According to the GST rules, e-invoices must be reported to the Invoice Registration Portal (IRP) within the same month in which they are issued1. If the taxpayer fails to do so, he may face a penalty of Rs. 10,000 per invoice or 100% of the tax amount, whichever is higher2.

However, if the taxpayer has filed the remaining two invoices and paid the tax along with interest in the next month’s GSTR-3B, he may avoid the penalty by showing a reasonable cause for the delay. The GST authorities may consider the fact that the taxpayer has a new accountant who made a mistake and rectified it in the subsequent month. The taxpayer may also request for a waiver or reduction of the penalty by filing an application in Form GST DRC-203.

The taxpayer should also ensure that he files the GSTR-1 return for the month in which the invoices were issued and report the correct details of the invoices. He should also reconcile the e-invoices with the GSTR-1 and GSTR-3B returns to avoid any mismatch or duplication

Thank