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Omitted invoice in gstr 1

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Prashant Sharma

84 Points Posted on 11 March 2023

While filing of gstr 1 of Jan 23, 1 invoice was omitted. Data of remaining invoices were uploaded. can the missing invoice of jan 23 be uploaded in gstr 1 of Feb 23 ?
option of amendment is available but can missing invoice of jan 23 be uploaded?

Replies (4)

Quick Summary

If you omitted an invoice from your January GSTR 1 filing, you can report it in your February GSTR 1 and GSTR 3B. Be aware that interest may be applicable on the delayed payment as per Section 50 of the CGST Act. This is a common scenario, and you can indeed upload missing invoices in a subsequent tax period.

prasad Nilugal

GST Practitioner & Accounts

15140 Points Posted on 11 March 2023

If Invoice date was of January 23 , then you Can report same invoice in February 23 GSTR1 and GSTR3B, with payment of Interest applicable now as per section 50 of the CGST Act.