I had actual Amazon/Flipkart sales in June, July and August 2025, but my GSTR-1 and GSTR-3B were mistakenly filed as NIL for these months.
I now want to regularise the missed sales and pay the applicable GST + interest.
My question is: What is the last date to report/regularise these previously unreported sales — 30 September 2026 or 30 November 2026?
Also, since the original returns were NIL, what is the correct procedure/table to report these sales?
Please advise as per the current GST rules.
Statutory Deadline: 30th November 2026 (not 30th September).
GSTR-1 Procedure: Report missed turnover in Table 7 of the current tax period's GSTR-1.
GSTR-3B Procedure: Include outward supply value and tax in Table 3.1(a) and pay interest @ 18% p.a. under Section 50(1).
CA Suraj Garg & Associates
New Delhi
CA Final
View Details
S.B.G. & CO. CHARTERED ACCOUNTANTS
New Delhi
CA Inter
View Details
AJAY SINGH AND CO LLP
Thane
CA Final
View Details
CCI
Pro
CAclubindia
