How to adjust book of accounts in case of late filling ?

mathan kumar (accountant) (31 Points)

11 August 2022  

Respected sir,

     during F.Y 21-22  we missed some tax invoices to take claim of  input tax benefit and those tax invoices added in June month(2022) in GSTR-3B. the act clearly denote that that missed bills can be filled until the next September GSTR-3B. now where to add those invoices in book of accounts. can we take those bills in march(2022) month? or we need to add June month(2022) which will increase turnover figure in profit and loss statement for June 2022.?? need clarification on this matter. thank you.