Finance/Compliance Consultant
61487 Points
Posted on 25 December 2025
For commission income of ₹1,30,990 pertaining to March 2025 but omitted from GST returns, you should declare the taxable value in GSTR-9 Table 4, pay the applicable GST and interest through DRC-03, and report that payment in GSTR-9 Table 9. This is the only lawful and audit-safe method to regularise the omission.