Outward supply is omitted in december 2019 on GSTR 1 and 3B

sathya kumar s (AUDIT STAFF) (183 Points)

24 December 2020  

One IGST invoice (Invoice amount Rs 1,40,000) not exported to gst portal in december 2019. It was both omitted in gstr 1 and 3B due to some error in the json. Now it came to light. They had sufficient Input Tax credits in their electronic credit ledgers until May 2020 Month. Now how to disclose the omitted transaction.... what would be the interest liability...