Automation Expert
10733 Points
Posted on 14 November 2026
The ₹36,000 GST on the May 2025 invoices cannot be discharged by using ITC to pay the tax component. If the invoices were omitted from the May return, report them in the appropriate later GSTR-1 and pay the resulting liability through the electronic cash ledger. Eligible ITC may be used against output tax, but interest and any applicable late fee or penalty must be paid in cash; ITC cannot set them off.
Interest is generally payable for the delay in reporting and paying the tax, subject to the applicable rules and facts. Your stated ITC balances do not by themselves determine the interest—check the invoice dates, tax period, filing/payment date and whether the tax was already paid or declared elsewhere.
Correcting omitted invoices affects the GST return and payment reconciliation workflow. Manual tracking across invoices, GSTR-1, GSTR-3B and ledgers is difficult; automation reduces repetitive work while professional judgment remains in control. At Jir AI, our 2,000+ AI agents and 650+ integrations streamline GST, ITR, TDS, TCS and other compliance workflows, helping reduce manual workload by up to 70%. WhatsApp us to explore the workflow: https://wa.me/message/3HVOZ7HIY4ESC1