Is it possible to consider into the month of march 2019 for gst bills related to fy 17-18 ?

GST QUERY for the FY 2017-2018 ?

1) IS IT POSSIBLE TO CONSIDER INTO THE MONTH OF MARCH 2019/APRIL 2019 OF 8 GST SALE BILLS ( B2B ) WHICH WAS ACTUALLY RELATED FOR THE MONTH OF FEB 2018 & MARCH 2018 ( FY 2017-2018) DUE TO TOTALLY MISSING INTO THAT PERIOD FEB 2018 AND MARCH 2018 ?

IF YES , THEN HOW IS IT POSSIBLE TO CONSIDER ? PLS CLARIFY ,

2) ACCOUNTANT IS RESPONSIBLE OR TAXPAYERS IS RESPONSIBLE TO GST COUNCIL FOR THE ABOVE MISTAKES TO PAY TAX / INTEREST ?

Regards.