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

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mathan kumar

accountant

54 Points Posted on 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.

Replies (3)

Quick Summary

This discussion addresses how to record missed tax invoices in your book of accounts when filing GST returns late. The consensus suggests recording invoices in the month they were actually issued (e.g., March 2022) to ensure accounting and GST records are aligned. If your Income Tax Returns (ITRs) for the period have already been filed, you may need to record them in the month they were added to GSTR-3B (e.g., June 2022), but it's crucial to show the invoices on their actual date.