Missed paying GST in GSTR-3B, declared in Quarterly GSTR-1 - how to pay?

SG (Consultant) (29 Points)

18 April 2020  

Hi everyone,

I have a question regarding a missed GST payment. Sharing summary information below

  • While filing GSTR-3B in Feb 2020, I missed paying GST on an invoice
  • I only have professional fee income, so only Outward Supply section is applicable
  • I file quarterly GSTR-1. I declared the missed invoice while filing Jan-20 to Mar-20 GSTR-1
  • Online solutions to this mention that one can pay missed GST in subsequent month's GSTR-3B, so that annual aggregate for GSTR-3B and GSTR-1 reconcile
  • Since I have already filed all GSTR-3B and GSTR-1 for FY 2019-20, how should I pay now?
  • One option is to wait until annual return (is this Form DRC-03?) - however, interest will keep accumulating until then right?
  • Can I pay missed GST using a challan right now, and mention that while filing annual return?

Appreciate your help!

Thanks!