GST Consultation Required – June–August 2025 Omitted Sales

Report the omitted sales in Table 7/14 of your next GSTR-1, pay the output tax in Table 3.1 of your next GSTR-3B, and declare interest calculated at 18% p.a. from the original due dates in Table 5.1 of GSTR-3B.

Thanks. Just to confirm, in my case the June–August 2025 omitted taxable sales of ₹11,61,353.77 will be reported in the next GSTR-1 and the corresponding GST will be paid in the next GSTR-3B, along with interest from the original due dates. Please confirm the exact GSTR-1 table applicable to my B2C Amazon/Flipkart sales and whether there is any additional requirement in GSTR-9.

If you are selling the goods through Amezon/ Flick part ( B2C)  and you have reported late with interest in GSTR return ,All your consolidated data of the financial  year 26-27  in GSTR1 & GSTR3B , will auto populate in GSTR9 at table 4 ( GSTR1 data) & Table 9 ( GSTR3B data ) , you can verify the correctness in GSTR9 , if any mistake during the year you can correct in table 4 of GSTR9 .However you Can not edit table 9 of GSTR9 , you have pay through DRC03) 

Omitted sales in GSTR-1 for past months can be corrected, and the path depends on how old the period is.

For June-August 2025 (which falls in FY 2025-26):

The amendment window in GSTR-1 for a supply period runs until the EARLIER of: (a) the October GSTR-1 of the NEXT financial year, or (b) the date of filing the annual return (GSTR-9). For FY 2025-26, GSTR-9 is typically due December 31, 2026. So you still have time to amend your GSTR-1 for those months.

How to amend:
1. File GSTR-1A or the amendment table in the relevant monthly GSTR-1. Go to the GST portal, open the GSTR-1 for the return period, and use Table 9 (amendments to B2B invoices) or Table 10 (B2C large invoice amendments) to add the omitted invoices.
2. After the amended GSTR-1 is filed, the output tax liability will reflect in your GSTR-3B for the current period. You pay the differential tax plus 18% interest from the original due date.
3. The late-filed sales do NOT automatically trigger a notice if done proactively, but the mismatch between GSTR-1 and GSTR-3B for those months may have already generated a GSTR-2A/2B mismatch query from the officer.

Interest calculation: 18% per annum from the original due date of the return for that period (e.g., for June 2025 GSTR-3B, due July 20 2025). Calculate interest from that date to the date you now pay the differential tax.

For any pending penalty exposure or officer queries arising from this, this [GST notice reply guide](https://taxgarden.in/blog/gst-notice-reply-format) walks through the ASMT-10 response process.