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Invoice not declared in GSTR1

10 December 2019

I have missed out declaring invoice in GSTR1 while filing 2nd quarterly return. However GSTR3B is filed monthly and tax is paid till 2nd qtr.
In 3rd qtr i have no sales and purchase. Can i declare the 2nd qtr invoice in 3rd qtr GSTR1 and file nil GSTR3B. Pls suggest.

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3 Replies

Sahil Jain (FAFD, DISA, CA) (Practicing Chartered Accountant ) (2476 Points)
Replied 10 December 2019

Yes, you can do that. File NIL GST-3B returns. However while filing GST-1 file invoice that has been missed

JOJY THOMAS (CHARTERED ACCOUNTANT) (295 Points)
Replied 10 December 2019

yes you can do

CA Arun Tiwari (Partner) (4730 Points)
Replied 14 December 2019

The taxpayer will not be protected from the non-filing of Invoices in GSTR1 although he has filed GSTR 3B.

If the Invoice has been lapsed in GSTR 1 then in the next GST-1 that you file in the upcoming month, these lapsed invoices can be added in that Return.